https://www.taxtmi.com/caselaws?id=41171 Exemption under Notification No. 26/62 was treated as available for Toluene where the substance was used in paint manufacture and the recipient ultimately obtained the required L.6 endorsement for Toluol. The omission was regarded as immaterial by itself because the remaining notification conditions were satisfied and the Chapter X procedure had been followed to the destination authorities' satisfaction. The exemption was therefore not to be denied solely because the endorsement was obtained after clearance, and the revision application was allowed in favour of the assessee. en-us Fri, 11 Jan 1980 00:00:00 +0530 Mon, 31 May 2010 10:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41171 Exemption under Notification No. 26/62 was treated as available for Toluene where the substance was used in paint manufacture and the recipient ultimately obtained the required L.6 endorsement for Toluol. The omission was regarded as immaterial by itself because the remaining notification conditions were satisfied and the Chapter X procedure had been followed to the destination authorities' satisfaction. The exemption was therefore not to be denied solely because the endorsement was obtained after clearance, and the revision application was allowed in favour of the assessee. Case-Laws Central Excise Fri, 11 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41171