1987 (7) TMI 470

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..... SDR, for the Respondent. [Order per: S.D. Jha, Vice-President (J)]. - The question for decision in this appeal is reassessment of the goods under Notification No. 276/67 in respect of mixed-xylene manufactured by the appellants and cleared to another factory which in accordance with the procedure set out in Chapter 10 of Central Excise Rules, 1944 was used in the manufacture of paints and varni .....

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..... not correct as in truth paints and varnishes are not covered by expression 'chemicals' under the schedule. The Tribunal had overlooked Tariff Item 14AA which deals with chemicals and where chemicals are specified. He also submitted that paints and varnishes have a separate Tariff Item 14. The Bench was also informed that Revenue had gone in appeal to Supreme Court against the Tribunal's decision .....

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