2003 (3) TMI 465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri Parthasarathy, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Revenue being aggrieved with the order passed by the Commissioner (Appeals) has filed this present appeal. 2. The appellate authority has extended the benefit under Notification No. 227/77-C.E. which exempts the final product if no process is ordinarily carried on with the aid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... payment of duty under the cover of Gate Pass to the other factory where Scouring powder was being manufactured. Acid Slurry is an excisable product classifiable under Heading 3402.90 and as such is an excisable item. The same has to be treated as one of the raw materials used in the manufacture of the final product. As such, the submissions of the ld. Advocate for the Respondents that it is a wel....