https://www.taxtmi.com/caselaws?id=86327 Exemption notifications must be construed as a whole, including any proviso limiting incidental ingredients. A dry distemper was treated as a mixture in the nature of pigments or dry colours for purposes of Notification No. 114/73 because distempers are essentially composed of colouring pigments or mineral substances with small quantities of binders. The presence of glue as a binding agent did not defeat the exemption where the chemical report showed it was below the four per cent by weight limit permitted by the proviso. A trade notice could not override the notification's text or narrow the scope of the exemption. en-us Wed, 08 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 11:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86327 Exemption notifications must be construed as a whole, including any proviso limiting incidental ingredients. A dry distemper was treated as a mixture in the nature of pigments or dry colours for purposes of Notification No. 114/73 because distempers are essentially composed of colouring pigments or mineral substances with small quantities of binders. The presence of glue as a binding agent did not defeat the exemption where the chemical report showed it was below the four per cent by weight limit permitted by the proviso. A trade notice could not override the notification's text or narrow the scope of the exemption. Case-Laws Central Excise Wed, 08 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86327