1999 (9) TMI 242 - AT - Central Excise

Summary

The case involved M/s. Mahamaya Paints & Chemicals' eligibility for a duty benefit on thinners made from toluene and benzene. The Commissioner's decision was overturned, citing a previous Tribunal ruling that thinners were considered "allied materials" to the paints industry. The appeal was allowed in favor of the appellant.