Exemption for acrylic and vinyl resin emulsions cannot be denied merely because the goods are not emulsion exclusively.

Exemption under Notification No. 53/88 could not be denied merely because the goods were not emulsion exclusively, since the notification covered homopolymer and copolymer resin emulsions based on acrylic and/or vinyl monomers and imposed no exclusivity condition. The goods were found to be emulsion-based, and the adjudicating authority had itself recorded that they were partly of emulsion. The denial of benefit was therefore unjustified, and the assessee was entitled to the exemption.

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Issues: Whether DERMAFILL CC-20 and DERMAFILL CC-21 were entitled to exemption under Notification No. 53/88 when the department contended that the goods were not emulsion exclusively.

Analysis: The notification exempted homopolymer and copolymer resin emulsions based on acrylic and/or vinyl monomers. The goods were found to be emulsion-based, and the denial of benefit rested only on the view that they were not emulsion exclusively. The notification did not prescribe exclusivity as a condition, and the adjudicating authority itself had recorded that the goods were partially of emulsion.

Conclusion: The denial of exemption was unjustified and the assessee was entitled to the notification benefit.

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