2004 (11) TMI 118

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..... ribunal (in short "CEGAT"), New Delhi dated 4th August, 1998. The question is whether the Respondents are entitled to benefit of Notification No. 114/1973 dated 30th April, 1973. By that Notification, amongst other things, Oxide of Iron Pigments all colours, natural and synthetic are exempted from excise duty provided that (a) a binding agent of mineral oil exceeding 4% by weight is not present th .....

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..... was taken before the authorities below. No such ground is taken in the Petition. 4. 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%. 5. Under these circumstances, w .....

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