https://www.taxtmi.com/caselaws?id=85962 Caulking compound treated on the evidence as asphalt mix qualified for exemption under Notification No. 76/86-C.E. because asphalt mix was expressly listed in the Schedule to the notification. The chemical test report and technical literature supported that description, so the competing tariff classification proposed by the department did not defeat the exemption claim. Where a product squarely answers the description of an item specifically included in an exemption notification, the exemption applies despite a different classification contention. The duty benefit was therefore accepted in favour of the assessee. en-us Tue, 29 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 12:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85962 Caulking compound treated on the evidence as asphalt mix qualified for exemption under Notification No. 76/86-C.E. because asphalt mix was expressly listed in the Schedule to the notification. The chemical test report and technical literature supported that description, so the competing tariff classification proposed by the department did not defeat the exemption claim. Where a product squarely answers the description of an item specifically included in an exemption notification, the exemption applies despite a different classification contention. The duty benefit was therefore accepted in favour of the assessee. Case-Laws Central Excise Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85962