1997 (11) TMI 221

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....e, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue against the impugned order passed by the Collector of Central Excise (Appeals), New Delhi. The point to be considered in this case is whether the following items are entitled to the benefit in terms of Notification 23/55 :- 1. Soapstone 2. Talcom powder 3. Steatite. 2.&....

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....er dated 5th July, 1996. We have also gone through the Tribunals order relied upon and found that it is applicable on all fours to the present case. The 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 Si4010(CH)2 or MgO 4SiO2H2O. A natural hydrous magnesium....