1997 (11) TMI 177

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..... Joglekar, Member (T)]. The appellants in this case in their classification list claimed the benefit of Notification No. 23/55-C.E., dated 29-4-1955 (sic) as amended, for the following products : 1. Calcite Mineral/Chalk Mineral 2. Wollastonite/Komolite powder 3. Abrasive Garnet The benefit of the notification having been denied by the lower authorities, the present appeal is before u .....

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..... l the goods are used for the same purpose namely as extenders and fillers, a liberal interpretation of the terms is warranted. 3. Shri Madan, learned DR supporting the lower authorities orders, claims that in terms of the Supreme Court judgment in the case of Rajasthan Spinning Weaving Mills reported in [1995 (77) E.L.T. 474], the Notification has to be construed strictly and no liberal inter .....

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..... een these two categories of Calcium carbonate. Whereas the book does not describe the origin of calcite, the origin of chalk is definately shown to be calcareous remains of minute marine organisms. The definitions make it clear that the term chalk would cover a version of calcide but that these two terms cannot be taken to be synonimous. In the same manner, silica is defined in the Dictionary of S .....

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