https://www.taxtmi.com/caselaws?id=92583 Varnishes were treated as chemicals for the purpose of Notification No. 276/67-C.E., because the Tribunal relied on its earlier decisions in the assessee's own case and a later follow-up ruling that had consistently granted the same benefit. On that settled view, paints and varnishes were held to fall within the broad chemical grouping covered by the notification, and the exemption claim was upheld. The Tribunal therefore saw no basis to depart from the existing precedent or to deny the notification benefit by excluding varnishes from the relevant commodity class. en-us Tue, 26 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 16:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92583 Varnishes were treated as chemicals for the purpose of Notification No. 276/67-C.E., because the Tribunal relied on its earlier decisions in the assessee's own case and a later follow-up ruling that had consistently granted the same benefit. On that settled view, paints and varnishes were held to fall within the broad chemical grouping covered by the notification, and the exemption claim was upheld. The Tribunal therefore saw no basis to depart from the existing precedent or to deny the notification benefit by excluding varnishes from the relevant commodity class. Case-Laws Central Excise Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92583