1998 (8) TMI 162 - AT - Central Excise

Distemper - Dry distemper colour powder eligible to benefit of Exemption Notification No. 114/73-C.E.

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi in 1998 (8) TMI 162 held that the benefit of Notification No. 114/73 is available for dry distemper color powder and oxide color. The tribunal ruled that the benefit is available if the binding agent does not exceed 4% by weight. The Department failed to provide evidence that the oxide color contained a binding agent exceeding 4%. The appeal was allowed in favor of the appellant.