Exemption for precipitated barium sulphate upheld where prior ruling treated the product as covered by the notification.

Precipitated barium sulphate (Blanc Fixe) was treated as covered by the exemption entry in Notification No. 23/55 dated 29-4-1955, even though it was not expressly named. The Tribunal relied on an earlier decision in the assessee's own case on the same question and followed that view. On that basis, the exemption benefit was held admissible for the product.

---

---

Issues: Whether precipitated Barium Sulphate (Blanc Fixe) was eligible for exemption under Notification No. 23/55 dated 29-4-1955.

Analysis: The dispute turned on whether the product, though not specifically named in the notification, was covered by the exemption entry. The Tribunal noted that an earlier decision in the assessee's own case had already dealt with the identical question and had held that the exemption notification covered the product.

Conclusion: The product was covered by the notification and the exemption benefit was admissible to the assessee.

---