1997 (1) TMI 258

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..... r, Vice President]. This is an appeal against the order of Collector of Central Excise (Appeals), Allahabad dated 20-11-1991. 2. Learned counsel stated that the appellants are engaged in the manufacture of Detergents. For the purpose of producing these products, the process which is undertaken involves manufacture of Linear Alkyl Benzene Sulphonic Acid commercially known as `Acid Slurry . .....

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..... utler Technological Institute, Kanpur. 8. The officers below have, however, not stated as to why the Expert s reports produced by them were not acceptable. These reports certified that Acid Slurry is a Linear Alkyl Benzene Sulphonic Acid and is not an organic surface active agent. Actually, it is only upon neutralisation that it gets converted into an organic surface active agent which they .....

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..... ove submissions. We observe that learned counsel s contentions have strong force. 12. The Department s case is based on the Departmental Chemical Examiner s report of similar product of another party and even this report is not sufficient for the purpose of determining the correct classification. The Chemical Examiner was required to test and give a report with reference to all the relevant Chap .....

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