TMI Blog1981 (8) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... Original No. 7/CE/81, dated 17-2-81 passed by the Collector of Customs Central Excise, Chandigarh. 2. The appellants applied for and obtained L-6 licence for receipt of motor spirit (hereafter referred to as M.S. ) namely Benzene and Toluene under concessional rate of duty in terms of Notification No. 34/73-C.E., dated 1-3-1973. 3. It has been alleged against the appellants that they did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at Delhi on 18-8-1981 through Shri A.K.S. Bedi, Advocate, who was assisted by S/Shri M. Malhotra, General Manager, R. Narayanan, Company Secretary and S.L. Singh, Materials Controller with the appellant company. 6. The appellants submitted that at the time of applying for L-6 licence they had also given a note on the process of manufacture to be employed by them in the manufacture of Malathio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efined above includes the process carried out in which M.S. was used and therefore, they were entitled to receive M.S. at the concessional rate of duty under the aforementioned notification. 10. The appellants also brought to the notice of the Board the other manufacturers of Malathion (Technical) in the country who are receiving Benzene and Toluene at concessional rate of duty under aforementi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emically or technically. The Dictionary cited by the appellants and the definition given therein represents its technical connotation and the Board feels inclined to be guided by the definition. 14. This definition is wide enough to include the process of manufacture of the appellants in which Benzene and Toluene are used. As such the Collector s observations that Benzene and Toluene were not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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