1988 (7) TMI 297

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....on removal thereof. The appellants had shown these products as non-excisable in their classification list. The appellants replied denying excisability. On adjudication the Assistant Collector under his order dated 24-9-1983 ordered classification under Item-68 CET. This was confirmed, on appeal, by the Collector (Appeals) under his order dated 12-3-1984. This appeal is against the said order. 2.  We have heard Shri V. Jogayya Sarma, Advocate for the appellants and Shri L.C. Chakraborty for the Department. 3.  The main contention for the appellants, before the lower authorities as well as before us, has been that raw cotton linters are merely cleaned and impurities removed therefrom to obtain bleached cotton linters and the same ....

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....purification of the raw cotton linters and the bleaching thereof did not involve any chemical change but only physical change by removal of impurities. They in fact further stated that if the impurities so removed are subsequently added to the purified bleached product the original impured products would again emerge. On the other hand Shri Chakraborty points out that a separation of cellulose from the original linters (in order to subsequently convert the same into cellulose powder and micro-crystalline powder involves the removal of lignin from the linters and that such removal can be only by way of chemical reaction. In this connection he draws our attention to page 615 of the Condensed Chemical Dictionary (10th Edition Revised by G.G. H....