https://www.taxtmi.com/caselaws?id=92356 Yellow phosphorus cleared under Chapter X for pesticide manufacture was treated as the same commodity as white phosphorus, because the Tribunal had earlier found the difference to be only a matter of impurities. On that basis, the benefit of Notification No. 43/88 had already been extended to the product in the assessee's favour, and later Tribunal orders had followed that view. In the absence of any reason to depart from those earlier rulings, the exemption remained admissible and the challenge to its denial failed. en-us Mon, 16 Nov 1998 00:00:00 +0530 Tue, 01 Nov 2011 10:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92356 Yellow phosphorus cleared under Chapter X for pesticide manufacture was treated as the same commodity as white phosphorus, because the Tribunal had earlier found the difference to be only a matter of impurities. On that basis, the benefit of Notification No. 43/88 had already been extended to the product in the assessee's favour, and later Tribunal orders had followed that view. In the absence of any reason to depart from those earlier rulings, the exemption remained admissible and the challenge to its denial failed. Case-Laws Central Excise Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92356