https://www.taxtmi.com/caselaws?id=167536 Barium carbonate used in the electrolytic manufacture of caustic soda was treated as a necessary chemical for the commercial production process and therefore qualified for Notification No. 201/79. The text applies the test whether the material is an integral aid in manufacture, noting that sodium chloride and brine contain calcium and magnesium impurities that must be removed for commercially acceptable caustic soda. Because barium carbonate precipitates and removes those impurities, it was regarded as essential to the process and entitled to the exemption benefit. en-us Mon, 15 Apr 1985 00:00:00 +0530 Tue, 23 Dec 2014 14:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167536 Barium carbonate used in the electrolytic manufacture of caustic soda was treated as a necessary chemical for the commercial production process and therefore qualified for Notification No. 201/79. The text applies the test whether the material is an integral aid in manufacture, noting that sodium chloride and brine contain calcium and magnesium impurities that must be removed for commercially acceptable caustic soda. Because barium carbonate precipitates and removes those impurities, it was regarded as essential to the process and entitled to the exemption benefit. Case-Laws Central Excise Mon, 15 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167536