1998 (4) TMI 413 - AT - Central Excise

Summary

The appeal dealt with whether dry distemper is eligible for exemption under Notification No. 114/73. The Department denied the benefit due to the presence of glue not specified in the schedule annexed to the Notification. However, the Tribunal ruled that the presence of glue below 4% by weight does not disqualify the assessee from the exemption. The appeal was allowed in favor of the Appellants.