Soapstone exemption as talc upheld under Notification No. 23/55 based on prior precedent

Soapstone was treated as eligible for exemption under Notification No. 23/55 as talc, because the Tribunal found the earlier decision in Oriental Talc Products directly applicable. The only substantive issue was whether soapstone could be regarded as talc for the notification, and the Tribunal saw no reason to depart from the prior view extending the same benefit. On that basis, the appellate order granting the exemption was upheld and the Revenue's challenge failed.

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Issues: Whether soapstone was eligible for the benefit of Notification No. 23/55 dated 29-4-1955 as talc.

Analysis: The only substantive question was whether soapstone could be treated as talc for the purpose of the exemption notification. The Tribunal noted that the earlier decision in Oriental Talc Products, which had extended the same notification benefit to soapstone, was directly applicable. On that basis, and finding no reason to differ from the earlier view, the appellate order allowing the exemption was upheld.

Conclusion: Soapstone was held eligible for the benefit of Notification No. 23/55, and the Revenue's appeal failed.

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