Dry distemper exemption under central excise notification upheld on the basis of prior Tribunal rulings and binding agent content below the threshold.

Dry distemper was treated as eligible for exemption under Notification No. 114/73-C.E. because earlier Tribunal rulings, including in the assessee's own case, had already accepted that position on the same factual basis. The binding agent content was undisputedly less than 4%, matching the condition relied on in the prior decisions. Following that consistent Tribunal view, the product qualified for the exemption and the impugned order was set aside.

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Issues: Whether dry distemper was eligible for exemption under Notification No. 114/73-C.E. dated 30-4-1973.

Analysis: The issue had already been decided in earlier Tribunal orders, including a prior order in the assessee's own case, holding that dry distemper was entitled to the benefit of the notification. The present case involved no dispute that the binding agent content was less than 4%, which matched the factual basis accepted in the earlier decisions.

Conclusion: The product was held eligible for exemption under the notification, and the impugned order was set aside.

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