Bharucha, J. - (1.) The proper construction of the words "derived from" will determine this appeal against a judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal.
(2.) The appellants are a refinery, recongnised to be such by the Union of India. They manufacture ethylene, butylene and propylene ("the said products"). It is their contention that the said products fall within Item 11-AA of the Excise Tariff and that they are entitled to the benefit of an Exemption Notification issued in respect of that Item on 21st December, 1967, as amended from time to time, under Rule 8 of the Central Excise Rules. The Revenue contends, basing itself on a Trade Notice dated 24th November, 1984, that the said products are manufactured from raw naphtha and, therefore, are not classifiable under Item 11-AA but under the residuary Item 68.
(3.) Item 11AA deals with petroleum gases. Sub-item 2 thereof, which is relevant, reads thus: "Other petroleum gases and gaseous hydrocarbons derived from refining of crude petroleum or shale." (Emphasis supplied.) ;