1998 (11) TMI 341 - AT - Central Excise

Phosphorus (Yellow) - Entitled to benefit of exemption in terms of Notification No. 43/88-C.E.

Summary

The appeal was filed by the Revenue against the Order of the Collector of Central Excise (Appeals), Ahmedabad regarding the eligibility of yellow phosphorus for exemption under Notification No. 43/88. The Tribunal held that yellow phosphorus is entitled to the benefit of the exemption as it is the same as white phosphorus. Previous Tribunal orders supported this decision. The appeal was rejected, upholding the impugned order.