ORDER 1. This appeal is filed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT"), New Delhi dated 4-8-1998. The question is whether the respondents are entitled to benefit of Notification No. 114173-CE dated 30-4-1973. By this notification, amongst other things, oxides 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 therein; (b) it is not a paste; and (c) it is not any excisable goods, other than those specified in the Schedule. 2. The respondents had in the classification list filed by them clarified that there was no binding agent more than 4% in their product. The Department on whom the burden lay made no efforts to show that binding agent exceeding 4% is present in the respondents product. Under these circumstances, and following its own earlier decision, the Tribunal has held that the respondents are entitled to benefit of the notification. 3. Before us it is submitted that under the notification, if any excisable goods is present in the product then even though the excisable goods 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. 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 first clause. If it is a binding agent then it must exceed 4%. 5. Under these circumstances, we see no infirmity in the judgment of the Tribunal. We see no reason to interfere. The appeal stands dismissed. There shall be no order as to costs.