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TMI Blog1988 (7) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... se products as non-excisable in their classification list. The appellants replied denying excisability. On adjudication the Assistant Collector under his order dated 24-9-1983 ordered classification under Item-68 CET. This was confirmed, on appeal, by the Collector (Appeals) under his order dated 12-3-1984. This appeal is against the said order. 2. We have heard Shri V. Jogayya Sarma, Advocate for the appellants and Shri L.C. Chakraborty for the Department. 3. The main contention for the appellants, before the lower authorities as well as before us, has been that raw cotton linters are merely cleaned and impurities removed therefrom to obtain bleached cotton linters and the same is subsequently merely ground into powder without any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reof did not involve any chemical change but only physical change by removal of impurities. They in fact further stated that if the impurities so removed are subsequently added to the purified bleached product the original impured products would again emerge. On the other hand Shri Chakraborty points out that a separation of cellulose from the original linters (in order to subsequently convert the same into cellulose powder and micro-crystalline powder involves the removal of lignin from the linters and that such removal can be only by way of chemical reaction. In this connection he draws our attention to page 615 of the Condensed Chemical Dictionary (10th Edition Revised by G.G. Hawley). Under the heading lignin it is mentioned therein as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der would be distinct products different from the bleached cotton linters and each of them has its own distinctive characteristics and uses. Sh. Sarma, when enquired, did confirm that the cellulose powder and micro-crystalline powder are evidently to be used in the preparation of medicinal tablets. Sh. Chakraborty points out that this Tribunal has held in the case of Oriental Talc Products Pvt. Ltd. [1984 (18) E.L.T. 657] that grinding of soap-stone for conversion into power of a specific mesh for special use as filler in various inds. would amount to manufacture since the resultant product (of specific mesh) is known separately from the parent product and has its own distinct use in market. It would appear to us that the said principle wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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