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Issues: (i) Whether the Bench had jurisdiction to hear the appeal though neither rate of duty nor valuation was involved. (ii) Whether guar gum used in the manufacture of paper qualified as raw material for the purpose of input duty relief under Notification No. 201/79-C.E. dated 4-6-1979, as amended.
Issue (i): Whether the Bench had jurisdiction to hear the appeal though neither rate of duty nor valuation was involved.
Analysis: The jurisdictional objection was considered and overruled, and the appeal was proceeded with on merits.
Conclusion: The Bench had jurisdiction to hear the appeal.
Issue (ii): Whether guar gum used in the manufacture of paper qualified as raw material for the purpose of input duty relief under Notification No. 201/79-C.E. dated 4-6-1979, as amended.
Analysis: The expression 'raw material' was not defined in the notification, and the term had to be understood in the context of the particular case. Guar gum was found to serve the same binding and strength-producing function as resin in the manufacture of paper. In that view, and following the earlier Tribunal view granting the benefit of the notification to guar gum, no reason was found to take a different approach.
Conclusion: Guar gum qualified for the input duty relief, and the assessee was entitled to the benefit of the notification.
Final Conclusion: The appeal failed on merits, and the order granting input duty relief to the assessee was affirmed.
Ratio Decidendi: Where a fiscal notification uses the expression 'raw material' without defining it, entitlement to the benefit depends on the functional role of the input in the manufacturing process and the contextual facts of the case.
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