TMI Blog1985 (4) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 22/82, dated 15-7-1983, the Assistant Collector of Central Excise, Eluru Division, rejected a claim of the appellants for the benefit of Notification No. 201/79 dated 2-6-1979, as amended, in inspect of barium carbonate used in the manufacture of caustic soda. In doing so, be observed that barium carbonate is used to purify brine solution by removing impurities like calcium and magnesium and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 201/79 on the basis that they are used for purification of water or removal of impurities therefrom; the act of purification is a preparatory one and hence the chemicals are not entitled to the benefit of this notification. 3. We have considered the submissions of the parties herein. Calcium and magnesium are normally present in brine, whether the source is sea water or commercial g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referable to calcium and magnesium. This is done by precipitating these radicals with the aid of barium carbonate. Hence barium carbonate is a necessary chemical in the manufacture of caustic soda by a well-known commercial process. Accordingly we hold that barium carbonate is entitled to the benefit of Notification No. 201/79 when used in the preparation of caustic soda by the electrolytic proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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