A.J.F. D'Souza, Member (T)

1. Revision Application dated 6-12-78 under Section 36 of the Central Excises and Salt Act, 1944 against Order No. 619-CE/78 dated 17-8-78 passed by the Appellate Collector of Central Excise and Customs, New Delhi has been transferred to the Tribunal for disposal in terms of Section 35P(2) of the Act.

2. The question for decision in this case relates to Notfn. No. 178/77 and the scope of the word 'inputs' appearing therein in relation to Wooden Drums used in the manufacture of Electric Wires and Cables.

3. The appellant is engaged in the manufacture of Electric Wires and Cables which fall under Tariff Item No. 33-B of the First Schedule to the Act. On 11th July, 1977, the Central Excise Divisional Officer i.e. Assistant Collector, Jabalpur asked the appellant to show cause why the exemption under Notfn. No. 178/77 dt. 18-6-77 claimed in their Classification List dt. 18-6-77 in respect of Wooden Drums, called 'inputs' assessable under T.I. No. 68 and purchased from outside, should not be approved without duty exemption of 2% A.V. on the said wooden drums. By his order dated 31st August, 1977, the said Assistant Collector who had studied the records and v