TaxTMI 
TaxTMI 
1981 (8) TMI 81
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....ently he was under the belief that the petitioner has been under charged. The petitioner filed a reply and the matter was ultimately decided by the Assistant Collector, Central Excise, Aligarh on 21st July, 1973, He held : "I am of the opinion that the Board manufactured by M/s. R.G. Paper and Straw Board Mill manufactured from mixed waste paper along with some percentage of Straw of other agricultural residues does not conform to the specification of a 'mill board' as given in Notification No. 35/64-C.E., dated 1-3-1964 and as such are not eligible for any slab concession. I, therefore, order that the Board manufactured out of waste paper mixed with straw and cleared by them is to be assessed to duty as Board other sorts at the following....
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....on. The revision, however, was also dismissed with the finding :- "The explanation to Notification No. 67/66 defines the terms 'mill board' and 'straw board' for purposes of that notification. Proviso (1) refers to the quantity of any other material used which shall not exceed 1/3rd in weight of the total weight of the ingredients. In defining a mill board, it has been provided that it is to be made out of mixed waste papers and mechanical pulp. There is no provision therein for any other ingredient being used. The question of limiting the quantity of any 'other material used' in the manufacturing of a mill-board does not therefore arise for determination. Hence, the proviso cannot be applicable to mill-board. In the case of straw-board, i....
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....ing a thickness exceeding 0.50 millimeter and made out of mixed waste paper with or without screenings and mechanical pulp but without any colouring water being added thereto ; (2) 'straw board' means a board made wholly or predominantly from partially cooked unbleached straw or bagasse or grasses or a mixture of these:- Provided that- (i) the quantity of any other material used shall not exceed one third in weight of the total weight of the ingredients, and (ii) such board shall not be specially compressed and shall not have any paper pasted on either surface." 5. The authorities below have taken the view that the proviso, which refers to other materials being used, is on its terms applicable to straw-board only and not to mill-board ....
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....that clause (1) of the proviso applies exclusively to the definition of straw-board and not to that of the mill-board. We are hence unable to endorse the opinion expressed either by the appellate or the revisional authority. The appellate Collector specifically held that:- "Also in view of the fact that the above board is not predominantly made out of partially cooked unbleached straw or bagasse or grasses etc. and contains more than one third weight of other materials does not fall within the definition of straw-board also." It is immaterial whether the board manufactured by the petitioner answers the definition of straw-board but the relevant and material finding appears to be that the board manufactured by the petitioner contains more ....