C.T.A. Pillai, Member (T)

1. By his order C. No. V/17/30/22/82, dated 10-8-1983, the Assistant Collector of Central Excise, Erode Division has disallowed the benefit of Notification No. 201/79 in respect of the following products claimed by the appellant as used in the manufacture of paper :

1. Alum 2. Sodium sulphide lye 3. Sodium sulphate 4. Daicol (Gaur gums) 5. Fluo solid lime.

In doing so, he found that for being entitled to the benefit of the said notification, the items should find a place in the final product. When the matter was taken up in appeal, the Collector of Central Excise (Appeals), Madras, following the ratio of the decisions in earlier orders, decided that the chemicals referred to by the appellants cannot be considered as raw materials of paper or paper boards (He even doubted whether resin which was allowed by the Assistant Collector could be considered as raw material but did not interfere with that part of the order) vide his order C No. V/17/71/83, dated 27-12-1983.

2. The representative of the appellants filed a detailed write-up as to the manner of use of each of the products in dispute. In respect of alum, he concedes that what is used for the treatment