https://www.taxtmi.com/caselaws?id=73399 Coated precipitated chalk was treated as falling within the expression "precipitated chalk" for exemption under Notification No. 23/55-C.E., because both were regarded as mineral fillers in technical literature. The Tribunal also held that the notification did not impose any condition requiring proof of end use as a prerequisite to exemption, so a demand for such evidence at the appellate stage was unjustified. On that basis, coated precipitated chalk qualified for the exemption and the Revenue's appeal failed. en-us Wed, 14 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 16:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73399 Coated precipitated chalk was treated as falling within the expression "precipitated chalk" for exemption under Notification No. 23/55-C.E., because both were regarded as mineral fillers in technical literature. The Tribunal also held that the notification did not impose any condition requiring proof of end use as a prerequisite to exemption, so a demand for such evidence at the appellate stage was unjustified. On that basis, coated precipitated chalk qualified for the exemption and the Revenue's appeal failed. Case-Laws Central Excise Wed, 14 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73399