https://www.taxtmi.com/caselaws?id=87071 Notification No. 75/84-C.E. was construed to extend concessional duty to specified inputs used as solvent, diluent or thinner in the manufacture of paints, varnishes, lacquers and allied materials. The expression "allied materials" was read broadly, and thinners were treated as covered because they are essential mixtures used to reduce viscosity and facilitate application. The exemption was also supported by the earlier Tribunal view that the relevant notifications were pari materia, and by the fact that the goods moved under the prescribed Chapter X procedure with CT 2 certificates, so end-use verification did not defeat the exemption. On that basis, the demand and penalty were held unsustainable. en-us Tue, 05 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87071 Notification No. 75/84-C.E. was construed to extend concessional duty to specified inputs used as solvent, diluent or thinner in the manufacture of paints, varnishes, lacquers and allied materials. The expression "allied materials" was read broadly, and thinners were treated as covered because they are essential mixtures used to reduce viscosity and facilitate application. The exemption was also supported by the earlier Tribunal view that the relevant notifications were pari materia, and by the fact that the goods moved under the prescribed Chapter X procedure with CT 2 certificates, so end-use verification did not defeat the exemption. On that basis, the demand and penalty were held unsustainable. Case-Laws Central Excise Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87071