https://www.taxtmi.com/caselaws?id=117191 Exemption under Notification No. 276/67 could not be denied where the available evidence showed that the final product was a chemical formulation manufactured from inputs received without payment of duty. The tribunal relied on the technical opinion from IIT Delhi, invoices describing the goods as a chemical solution, and the contemporaneous show-cause notice treating them as an industrial chemical formulation. Retesting of the sample was inconclusive because the sample had deteriorated with age, so the existing record was sufficient to support the classification and the exemption claim. en-us Fri, 30 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 18:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117191 Exemption under Notification No. 276/67 could not be denied where the available evidence showed that the final product was a chemical formulation manufactured from inputs received without payment of duty. The tribunal relied on the technical opinion from IIT Delhi, invoices describing the goods as a chemical solution, and the contemporaneous show-cause notice treating them as an industrial chemical formulation. Retesting of the sample was inconclusive because the sample had deteriorated with age, so the existing record was sufficient to support the classification and the exemption claim. Case-Laws Central Excise Fri, 30 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117191