1996 (9) TMI 241

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.... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In this appeal filed by the Revenue against the order of the Collector of Central Excise (Appeals), Bombay, the issue to be decided is the eligibility of soapstone manufactured by the respondents herein, to the benefit of Notification No. 23/55, dated 29-4-1955. The product soapstone falls for classification under Chapter 2505.00. ....

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....e. He pleads that the soapstone is different from talc and he draws our attention to the definition of both these products as contained in Second Edition of McGraw Hill Dictionary of Scientific and Technical Terms. Soapstone has been defined therein as "a mineral name applied to steatite or to a massive talc. Also known as Soaprock" Talc has been defined as "A whitish, greenish or grayish hydra....

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.... Tribunal has relied upon the definition of Talc contained in the Condensed Chemical Dictionary, Tenth Edition by Gessner G. Hawley, at page 991 wherein Talc has been defined as under : Mg3 Si4O10 (CH)2 or MgO 4SiO2 H2O. A natural hydrous magnesium silicate. Compact massive varieties may be called steatite in distinction from the foliated varieties, which are called talc. Soapstone is an impure....