1981 (8) TMI 226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. C B.E & C.]. - This is an appeal filed by Punjab United Pesticides &; Chemicals Limited against Order-in-Original No. 7/CE/81, dated 17-2-81 passed by the Collector of Customs & Central Excise, Chandigarh. 2. The appellants applied for and obtained L-6 licence for receipt of motor spirit (hereafter referred to as "M.S.") namely Benzene and Toluene under concessional rate of duty in term....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... P. on the M S. received by the appellants during the period January, 1978 to May, 1980. 5. The appellants were heard at Delhi on 18-8-1981 through Shri A.K.S. Bedi, Advocate, who was assisted by S/Shri M. Malhotra, General Manager, R. Narayanan, Company Secretary and S.L. Singh, Materials Controller with the appellant company. 6. The appellants submitted that at the time of applyi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of components of a product formula or mixture to provide optimum properties for the end use as desired". 9. The term "formulation" as defined above includes the process carried out in which M.S. was used and therefore, they were entitled to receive M.S. at the concessional rate of duty under the aforementioned notification. 10. The appellants also brought to the notice of the Boar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts. 13. For the purpose of interpretation of this notification the Board considers that it is necessary that the term `'formulation" has to be understood as it is known chemically or technically. The Dictionary cited by the appellants and the definition given therein represents its technical connotation and the Board feels inclined to be guided by the definition. 14. This definitio....