1998 (2) TMI 255

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....t. [Order per : A.C.C. Unni, Member (J)]. - This is a Departmental Appeal against the Order of the Collector (Appeals) dated 7-10-1992. 2. The Department contends that the Collector (Appeals) has wrongly allowed the Appeal of the assessee for taking the benefit of Notification No. 43/88-C.E., dated 1-3-1988. 3. The respondents are manufacturers of inter alia, white/yellow pho....

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....ms falling under Chapters 28, 29 or 72 of CETA, 1985. The Notification contained also a condition that the said goods should be used in the manufacture of pesticides falling under Chapter 38. The said Notification further provided that where such use is elsewhere than in the factory of production, Chapter X procedure has to be followed. On behalf of the Department it is argued that there is no dis....

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..... 387 (Tri)]. The relevant portion of the said Order is reproduced below :- "Phosphorous is specified in the notification and falls under Chapter 28. That in the instant case, it is admittedly used in the manufacture of insecticide/pesticide falling under Chapter sub-heading 3808.10 is not in dispute. The classification list shows that it is also used in the manufacture of phosphoric acid and p....

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....ent of other conditions. Furthermore, if the technical process involved is such that it requires conversion of white/yellow phosphorous into intermediates before the final product emerges, that cannot be, by itself, a ground for rejection of the claim in the absence of any such condition in the notification and in any eventuality, in this particular case, not only the white/yellow phosphorous but ....