1997 (11) TMI 177

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.... A.K. Madan, DR, for the Respondent. [Judgment per : J.H. Joglekar, Member (T)]. -  The appellants in this case in their classification list claimed the benefit of Notification No. 23/55-C.E., dated 29-4-1955 (sic) as amended, for the following products : 1. Calcite Mineral/Chalk Mineral 2. Wollastonite/Komolite powder 3. Abrasive Garnet The benefit of the not....

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....the benefit would accrue. It is his plea that even if there are minor differences, since all the goods are used for the same purpose namely as extenders and fillers, a liberal interpretation of the terms is warranted. 3. Shri Madan, learned DR supporting the lower authorities' orders, claims that in terms of the Supreme Court judgment in the case of Rajasthan Spinning & Weaving Mills repor....

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....ntial ingredient of limestone, marble and chalk.' 5. These two definitions spell out the difference between these two categories of Calcium carbonate. Whereas the book does not describe the origin of calcite, the origin of chalk is definately shown to be calcareous remains of minute marine organisms. The definitions make it clear that the term chalk would cover a version of calcide but tha....