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1995 (4) TMI 59 - SC - Central ExciseWhether disinfectant fluids manufactured by the appellant were entitled to exemption under Notification No. 55/75-C.E., dated 1-3-1975, as amended by Notification No. 62/78, dated 1-3-1978? Held that:- Appeal succeeds and is allowed. The order passed by the Tribunal is set aside and it is held that the goods produced by the appellant from phenolic compounds and high boiling tar acid being disinfectant fluids which have the capability of killing bacteria which are nothing but pests, the appellant was entitled to exemption under Item 18 of the notification issued in 1978
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