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TMI Blog1987 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... alongwith other materials for the manufacture of the goods. The Assistant Collector held that the use of straw and jute cuttings disentitled the respondents to the benefit of the said notification. For convenience of reference the said notification is set out as under : In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 24/74-Central Excises, dated the 1st March, 1974, the Central Government hereby exempts straw board and mill board, falling under sub-item (2) of Item No. l7 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), taken t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... colouring matter being added thereto; (b) straw board means a board made wholly or predominantly from partially cooked unbleached straw or bagasse or grasses or other agricultural residues 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. Provided also that for the financial year beginning with first day of April, 1975 and ending on the 31st day of March, 1976, for determining the rate of duty applicable, under this notification, for strawboard and millboard cleared on or after the 16th day of March, 1976, the quan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first converted into mechanical pulp by a mechanical process and later by using hot water stirrer and grinder and no chemical was used for making this pulp. He pleaded inasmuch as in terms of notification use of mechanical pulp for the manufacture of mill board was allowed, merely because the mechanical pulp was prepared out of straw and jute in their own factory cannot bar the goods from the benefit of the said notification. He drew our attention in this regard to the material in the Book on Pulp and Paper by James P. Casey, Volume I : Pulping and Papermaking : Inter science Publisher Inc., New York 1952; under the heading Types of Pulping Processes it is set out as under : Pulping processes are of three principal types, mechanical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the stone. In this way the longest-fibered pulp is obtained. Friction forces tear fibers from the logs, and the fibers are carried in grooves in the pulpstone to the grinder pit. Since cheap power is essential to economical operation of a ground-wood mill, much of the ground wood production is in Canada where there is abundant cheap hydroelectric power. He stated that as in the case of wood, non-wood fibers like straw and jute are also used to produce mechanical pulp. He referred to the Paper on Pulping and Bleaching of Non-wood Fibers by D.K. Misra, Ph.D., Director General Thossalian Pulp and Paper Industries Limited, Athens, Greece and referred to the following: Non-wood plant fibers for pulp are classified in three main cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and he took note of the fact of manufacture of mechanical pulp in their unit. He pleaded that as it is under the notification in terms of the proviso to the Explanation, 1/3rd of the material other than the specified material could be added for the manufacture of the mill board. He stated question as to whether this clause of the proviso is available to mill board or not, has been decided by the Hon ble High Court of Allahabad in the case of R.G. Paper and Straw Board and Another v. Union of India and Others : 1985 (19) E.L.T. 64 (All.) and the Hon ble High Court of Allahabad has held that this proviso is applicable to mill board also as to the straw board. He pleaded even if it is taken that mill board covered under the notification shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant portion of the Chapter Notes is reproduced below : This pulp consists essentially of cellulose fibres obtained from various vegetable materials, or from waste textiles of vegetable origin. The most important pulp in international trade is wood pulp, termed mechanical wood pulp or chemical wood pulp according to its method of preparation. The woods mostly used are pine, spruce, poplar and aspen, but the use of harder woods such as beech and chestnut is extending. Mechanical wood pulp is obtained by disintegrating or grinding wood, freed of its bark and sometimes of its knots, into fibres by mechanical milling under a flow of water. Milling without prior steam treating produces the so-called white mechanical wood pulp in w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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