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<h1>Appellate Tribunal grants benefits for dry distemper under Notification No. 114/73, sets aside duty demand.</h1> The Appellate Tribunal ruled in favor of the appellant, finding dry distemper eligible for benefits under Notification No. 114/73. The impugned order was ... Distemper The judgment concerns the eligibility of dry distemper for benefits under Notification No. 114/73. The Appellate Tribunal found in favor of the appellant, citing a previous case where similar benefits were extended to the same product. The impugned order was set aside, and the duty demand was deemed unsustainable. The appeals were allowed.