https://www.taxtmi.com/caselaws?id=89142 Exemption under Notification No. 114/73 was available to oxide colour because the department did not prove that the binding agent exceeded the prescribed 4% limit, so the notification could not be denied on unsupported assertion. The same notification was also available to dry distemper because the Tribunal applied earlier precedent treating mixtures with binding agent up to 4% by weight as within the proviso. The exemption was therefore upheld for both products, and the assessee's claim succeeded in full. en-us Tue, 04 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 16:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89142 Exemption under Notification No. 114/73 was available to oxide colour because the department did not prove that the binding agent exceeded the prescribed 4% limit, so the notification could not be denied on unsupported assertion. The same notification was also available to dry distemper because the Tribunal applied earlier precedent treating mixtures with binding agent up to 4% by weight as within the proviso. The exemption was therefore upheld for both products, and the assessee's claim succeeded in full. Case-Laws Central Excise Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89142