1985 (4) TMI 313

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....ants. Shri J.M.K. Sekhar, S.D.R., for the Respondent. ORDER By his Order No. 22/82, dated 15-7-1983, the Assistant Collector of Central Excise, Eluru Division, rejected a claim of the appellants for the benefit of Notification No. 201/79 dated 2-6-1979, as amended, in inspect of barium carbonate used in the manufacture of caustic soda. In doing so, be observed that barium carbonate is use....

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....84, dated 15-2-1985, wherein these chemicals have not been given the benefit of Notification No. 201/79 on the basis that they are used for purification of water or removal of impurities therefrom; the act of purification is a preparatory one and hence the chemicals are not entitled to the benefit of this notification. 3. We have considered the submissions of the parties herein. Calcium an....