1986 (5) TMI 188

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.... Consultant, for the Respondent. [Order per : I.J. Rao, Member (T)].  - Briefly stated the facts of this case are that M/s. Mukerian Papers Ltd., Chak Allabux, Mukerian are engaged in the manufacture of paper falling under T.I.17. For the manufacture of paper they inter alia use guar gum falling under T.I.68 which they bring from outside on payment of duty. They had applied for permissi....

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.... Central Excise, New Delhi who vide his subject order has set aside the order-in-original and allowed the appeal with consequential relief by holding that it was eligible for the input duty relief. In coming to the said conclusion the Collector (Appeals) has relied on Tribunal's order No. C-314/85, dated 22-4-1985 in the case of Collector of Central Excise, Bhubaneshwar v. Titaghur Paper Mills [re....

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....l Terms and also the Encyclopaedia of Chemical Technology which describes guar gum as a natural bonding material. He submitted that the Collector (Appeals) failed to appreciate the significance of the amendment made in the said notification by another Notification No. 105/82, dated 28-2-1982 which restricted the benefit of duty relief to raw materials and component parts. He also submitted that wh....

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....e word 'raw material' has not been defined for the purposes of Notification 201/79. We agree with the observations of the Madras Bench (1985 22 E.L.T. 163 Tribunal) that the term 'raw material' has to be interpreted in the circumstances of each case in the absence of any acceptable or useful definition of the term either in the dictionary or in the technical literature. Meanings cited by the learn....