JUDGMENT

RANGANATHAN, J.:—These are two appeals u/ S. 35-L of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). They arise out of the claim of M/ s Rohit Pulp and Paper Mills Ltd. (hereinafter referred to as the assessee) for partial exemption from excise duty in respect of the art paper and chromo paper manufactured by it.

2. The assessee is having a factory at Khadki in which different varieties of paper and paper boards are manufactured. The factory does not have a bamboo pulp plant. It uses waste paper and cereal straw which are considered to be unconventional raw materials for the manufacture of paper and paper board. The pulp used by the assessee contains more than 50% by weight of pulp made from these unconventional raw materials.

3. Paper and paper board are goods failing under item 17(1) of the first schedule to the Act. Two notifications were issued on 1 st March, 1984 under rule 8(1) of the Central Excises Rules, 1944 in respect of the above item. The first of them, being notification No. 24 of 1984, restricted the excise duty on items falling under the aforesaid item in the manner following:-

S. No. Description Rate

1. Printing and writing paper.