COLLECTOR OF CENTRAL EXCISE JAIPUR COLLECTOR OF CENTRAL EXCISE INDORE COLLECTOR OF CENTRAL EXCISE INDORE Vs. RAJASTHAN STATE CHEMICAL WORKS DEEDWANA RAJASTHAN: SUNDERSON MINERALS LTD

JUDGEMENT

(1.) These appeals by the Revenue under S. 35L of the Central Excises and Salt Act, 1944 involve the interpretation of the Notification No. 179 / 77 CE dated 18-6-1977. The Notification read thus:-

(2.) Tariff Item 68 during the relevant period read All other goods, not elsewhere specified, manufactured in a factory but excluding......

(3.) M/s. Rajasthan State Chemical Works, the respondents in Civil Appeals Nos. 3593-94 of 1989, are manufacturers of crude sodium sulphate. In the process of manufacture of common salt from brine, in the salt pans in which the process of evaporation takes place some quantities of sodium sulphate present in the brine also crystallise and settle at the bottom as crust. The sodium sulphate is thus obtained as a bye-product. For the purpose of the manufacture, brine is pumped into salt pans using diesel pumps.