2004 (11) TMI 118

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..... cisable good may be a binding agent, benefit of the Notification would be lost. We are unable to accept this submission. No such submission was taken before the authorities below. No such ground is taken in the Petition - Even otherwise, the three clauses of the proviso to the Notification are independent of each other. This necessarily means that excisable goods mentioned in the third clause are .....

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..... an those specified in the Schedule. 2. The Respondents had in the Classification List filed by them clarified that there was no binding agent more than 4% in their product. The Department on whom the burden lay made no efforts to show that binding agent exceeding 4% is present in the Respondent's product. Under these circumstances, and following its own earlier decision, the Tribunal has held th .....

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