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2004 (11) TMI 118 - SC - Central ExciseOxides of Iron pigments - whether the Respondents are entitled to benefit of Notification No. 114/1973 dated 30th April, 1973 - Held that:- under the Notification, if any excisable good is present in the product then even though excisable good may be a binding agent, benefit of the Notification would be lost. We are unable to accept this submission. No such submission was taken before the authorities below. No such ground is taken in the Petition - Even otherwise, the three clauses of the proviso to the Notification are independent of each other. This necessarily means that excisable goods mentioned in the third clause are other than binding agents mentioned in the 1st clause. If it is a binding agent then it must exceed 4% - Decided against Revenue.
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