1997 (11) TMI 221

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..... te, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue against the impugned order passed by the Collector of Central Excise (Appeals), New Delhi. The point to be considered in this case is whether the following items are entitled to the benefit in terms of Notification 23/55 :- 1. Soapstone 2. Talcom powder 3. Steatite. 2. .....

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..... ter dated 5th July, 1996. We have also gone through the Tribunals order relied upon and found that it is applicable on all fours to the present case. The Tribunal has relied upon the definition of Talc contained in the condensed Chemical Dictionary, Tenth Edition by Gessner G. Hawley, at Page 991 wherein Talc has been defined as under : "Mg3 Si4010(CH)2 or MgO 4SiO2H2O. A natural hydrous magnesiu .....

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..... eriod and they are also eligible to the benefit in terms of Notification 23/55. The Collector has also referred to the earlier order of the Tribunal as per Order Nos. 15 & 16/90-C, dated 8-1-1990 in arriving at the conclusion. Since the issue has been well considered by the Collector (Appeals) and in the view we have taken that there is no infirmity in the said order, we uphold the order and appea .....

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