Assessee entitled to exemption for silver chloride under Notification No. 217/86-C.E.

The Supreme Court held that the assessee was entitled to exemption under Notification No. 217/86-C.E. for silver chloride due to the department's failure to prove its marketability during the relevant period. The decision allows the assessee to benefit from the notification if marketability is established, and the appeal was disposed of without costs.

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The Supreme Court judgment addressed whether the assessee was entitled to exemption under Notification No. 217/86-C.E. for silver chloride. The Court held that the department failed to prove marketability of silver chloride during the relevant period, making the applicability of the notification academic. The decision allows the assessee to rely on the notification in the future if marketability is proven. The appeal was disposed of with no order as to costs.

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