Exemption for Glyoxal 40% upheld by following an earlier Special Bench ruling on the same product.

Glyoxal 40% was treated as eligible for exemption under Notification No. 104/82 because an earlier Special Bench decision on the same product under the predecessor notification was followed. The pendency of the Revenue's appeal to the Supreme Court against that earlier decision was not considered a sufficient reason to depart from it. On that basis, the exemption was upheld and the Revenue's appeal was rejected.

---

---

Issues: Whether the product Glyoxal 40% was eligible for exemption under Notification No. 104/82 dated 28-2-1982.

Analysis: The product was held to be covered by the exemption notification on the basis of an earlier Special Bench decision concerning the same product under the predecessor notification. The fact that the Revenue had preferred an appeal against that earlier decision to the Supreme Court was not treated as a reason to depart from it in the present matter.

Conclusion: The product was held eligible for exemption under Notification No. 104/82 dated 28-2-1982, and the Revenue's appeal was rejected.

---