https://www.taxtmi.com/caselaws?id=80122 Mixed-xylene cleared to another factory for use in making paints and varnishes was held to fall within the exemption for "chemicals" under Notification No. 276/67. The Tribunal held that the term "chemicals" in the exemption schedule was not confined to items specifically listed in Tariff Item 14AA, and that the separate tariff treatment of paints and varnishes did not exclude them from the notification's wider language. It also accepted that the goods could fall within the broader description "chemical formulations", and that tariff entries could not control the wording of the exemption schedule. The assessee was therefore entitled to exemption, and the reassessment order was set aside. en-us Tue, 14 Jul 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80122 Mixed-xylene cleared to another factory for use in making paints and varnishes was held to fall within the exemption for "chemicals" under Notification No. 276/67. The Tribunal held that the term "chemicals" in the exemption schedule was not confined to items specifically listed in Tariff Item 14AA, and that the separate tariff treatment of paints and varnishes did not exclude them from the notification's wider language. It also accepted that the goods could fall within the broader description "chemical formulations", and that tariff entries could not control the wording of the exemption schedule. The assessee was therefore entitled to exemption, and the reassessment order was set aside. Case-Laws Central Excise Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80122