RELIANCE CELLULOSE PRODUCTS LIMITED HYDERABAD ASHOK ORGANIC INDUSTRIES Vs. COLLECTOR OF CENTRAL EXCISE HYDERABAD 1 DIVISION HYDERABAD:COLLECTOR OF CENTRAL EXCISE AND CUSTOMS VADODARA

JUDGEMENT

(1.) M/s. Reliance Cellulose Products Limited, the appellant-company manufactures Sodium Carboxymethyl Cellulose (hereinafter referred to as SCMC). The contention of the appellant-company is that the product manufactured by them is classifiable under Item 68 of the Central Excise Tariff Act. The contention of the Department is that the product comes squarely within the tariff item 15A (1) and, therefore, there is no reason to fall back upon the residuary head of tariff item No. 68.

(2.) TARIFF item 15A at the material time stood as under :

(3.) THIS argument is without any substance because under the amended tariff item 15A under clause (i), various items which have to be taxed under item 15A have been enumerated and "other cellulose esters, cellulose ethers and other chemical derivatives of cellulose plasticised or not (for example, collodions, celluloid) have been specifically included.