1997 (2) TMI 228

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..... ndents. [Order per : G.R. Sharma, Member (T)]. - By the captioned appeal, the appellants has assailed the order of the Collector (Appeals). The Collector (Appeals) had held that Trimethylbenzene can neither be considered as a chemical nor a chemical formulation and, therefore, he upheld the order of the Assistant Collector and rejected the appeal of the appellants herein. 2. The facts of .....

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..... not entitled to the benefit of Notification 276/67 dated 21-12-1967. 3. Shri J.S. Agarwal, learned Advocate appearing for the appellants submits that in the process of distillation of solvent C-IX, a new product by distinct name as trimethylbenzene came into existence. He submits that the chemical change means a rearrangement of atoms, ions, or radicals of one or more substances resulting in .....

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..... ion; but he submits that no reasons for chemical authoritative literature has been sheet in support of this finding. He, therefore, submits that the benefit of Notification 276/67 may be allowed to the appellants. 4. Shri J.M. Sharma, learned DR submits that the decision of the lower authorities is based on a chemical report. He submits that when chemical examination of the samples was under .....

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..... as Trimethylbenzene, as the solvent C-IX remained as solvent C-IX. He, therefore, submits that the demand of duty on solvent C-IX has rightly been confirmed by the lower authorities. In support of his contention, learned DR cited and relied upon the decision of the Tribunal in the case of Ganga Rasayanie P.Ltd. v. CCE, Baroda reported in 1996 (81) E.L.T. 176. 5. Heard the submissions of both .....

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..... ppellant at one point agreed that they will be paying duty on the basis of test results. They did not agitate the findings of the test. Since the findings are unambiguous and clear and were not agitated by the appellants, we do not see any reason to disagree with the findings. In the result, we hold that since solvent C-IX came to the appellants under Chapter X procedure therefore, duty has rightl .....

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