1987 (7) TMI 470 - AT - Central Excise

Summary

The appeal involved the reassessment of goods under Notification No. 276/67 regarding mixed-xylene used in the manufacture of paints and varnishes. The Tribunal upheld the appellants' claim that paints and varnishes are covered under the entry "chemicals." The Tribunal set aside the impugned order and allowed the appeal with consequential relief. Revenue was directed to implement the order within six months, unless a stay was obtained from the appellate court.