Precipitated chalk exemption turned on notification language, with end-use held unnecessary for eligibility.

Precipitated chalk was treated as eligible for exemption under Notification No. 23/55-CE irrespective of end-use, because earlier Tribunal decisions had already interpreted the notification as not requiring proof of end-use. The text also notes a later decision confirming that satisfaction about end-use was unnecessary in light of the notification language. On that basis, the Revenue's challenge was rejected and the exemption position for precipitated chalk was maintained.

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Issues: Whether precipitated chalk was eligible for exemption under Notification No. 23/55-CE dated 29-4-1955 irrespective of end-use.

Analysis: The Tribunal noted that earlier decisions had already held precipitated chalk to be covered by the exemption notification without regard to its end-use, and a further decision had similarly held that satisfaction as to end-use was unnecessary having regard to the language of the notification. In view of those decisions, the Revenue's challenge could not be sustained.

Conclusion: Precipitated chalk was held eligible for exemption under the notification irrespective of end-use, and the appeals were rejected.

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