https://www.taxtmi.com/caselaws?id=88543 Notification No. 43/88-C.E. granted exemption for specified goods used in the manufacture of pesticides falling under Chapter 38. The presence of an intermediate product in the manufacturing chain did not, by itself, defeat the exemption where the end use remained pesticide manufacture and the notification imposed no separate restriction on such intermediate processing. On similar facts, phosphorous trichloride used in making tri-methyl phosphite as an intermediate for pesticides qualified for the benefit, and the departmental appeal was rejected. en-us Tue, 24 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88543 Notification No. 43/88-C.E. granted exemption for specified goods used in the manufacture of pesticides falling under Chapter 38. The presence of an intermediate product in the manufacturing chain did not, by itself, defeat the exemption where the end use remained pesticide manufacture and the notification imposed no separate restriction on such intermediate processing. On similar facts, phosphorous trichloride used in making tri-methyl phosphite as an intermediate for pesticides qualified for the benefit, and the departmental appeal was rejected. Case-Laws Central Excise Tue, 24 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88543