1999 (10) TMI 266

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..... llant. Shri Willingdon Christian, Advocate, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The Revenue filed this appeal against the order-in-appeal dated 8-11-1989 passed by the Collector of Central Excise (Appeals). 2. ­In the impugned order, the benefit of Notification No. 276/67-C.E., dated 21-12-1967 was allowed to the 'Solvant C-IX' falling under Chapter sub-headin .....

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..... .E. 5. ­On appeal filed by the respondents, the Commissioner of Central Excise (Appeals), in the impugned order after relying upon the earlier decision of the Tribunal in appellants own case Order No. 472-C, dated 19-7-1984, allowed the benefit of Notification No. 276/67 by holding that paints and varnishes come under the broad commodity grouping chemicals. 6. ­Heard both sides .....

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