2008 (2) TMI 218

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....vocate, for the Appellant. Shri Y. D. Banga, SDR, for the Respondent. [Order per: K.K. Agarwal, Member (T)]. - The issue in the present appeal is regarding the dutiability of certain products (hypo solution and silver residue) which come into existence during processing of Cinematographic film. The appellants have contested the dutiability of the products contending that they are not marketa....

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.... have not taken Modvat credit on inputs, the exemption under the notification cannot be denied. Similarly in respect of chemical solution we find that the Notification exempts all chemical preparation for photographic uses falling under Chapter 37 from whole duty. Once it is not denied that the product in question is chemical solution classifiable under Chapter 37.07 the same is squarely covered b....