1987 (7) TMI 470

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..... 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 varnishes, which the appellants claim to be chemicals co .....

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..... 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 in Order No. 472-C, dated 19-7-1984. 3. Inspite .....

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