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2017 (11) TMI 753 - AT - Central ExciseN/N. 67/1995 dated 16.03.1995 - Intermediate goods - Revenue held a view that the intermediate products, being in the negative list of area based exemption, is neither eligible for exemption under N/N. 50/2003 nor exemption for captive consumption under N/N. 67/95 as the final product is exempted - Held that: - the assertion in the impugned order regarding specific nature of inorganic compound was not been established by any chemical test - identical issue was decided in the case of ASSOCIATED PIGMENTS LTD. Versus SUPERINTENDENT OF CENTRAL EXCISE [1993 (6) TMI 91 - HIGH COURT AT CALCUTTA], where it was held that the classification of lead oxide grey will be under Chapter 38. As chapter 38 is not in the negative list for area based exemption under N/N. 50/2003, the confirmation of demand against the appellants is not sustainable - appeal allowed - decided in favor of appellant.
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