Exemption for dry distemper upheld under the notification for pigment-like mixtures prepared by admixture of scheduled goods.

Dry distemper manufactured by the appellant was held to fall within the exemption for mixtures of the nature of pigments or dry colours prepared by admixture of the goods listed in the schedule under Notification No. 114/73 as amended. The Tribunal applied the notification conditions and noted that the same product had already been found eligible in an earlier decision arising from the same impugned order. The duty demand was therefore not sustainable.

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Issues: Whether dry distemper manufactured by the appellant was eligible for exemption under Notification No. 114/73 as amended.

Analysis: The exemption covered mixtures of the nature of pigments or dry colours falling under the specified chapters and prepared by admixture of the goods listed in the schedule. The same product had already been held eligible for the benefit of the notification in an earlier Tribunal decision arising out of the same impugned order, and the appellants were found to have satisfied the conditions of the notification.

Conclusion: Dry distemper was eligible for the exemption under Notification No. 114/73 as amended, and the duty demand was not sustainable.

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