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2008 (10) TMI 310 - CESTAT, AHMEDABADAttar Hina Special and Attar Shamma. - The products in dispute are mixtures of odoriferous substances and mixtures with basis of one or more substances of a kind used as raw materials in Gutka, Pan Masala or tobacco industry - contention of Revenue that the two products are classifiable under CETH 3302.90 and therefore cannot avail exemption in terms of Notification No. 167/1986-C.E., is acceptable – revenue has produced evidence of clearance of similar products by other manufacturers classifying the same under CETH 3302 - Held that impugned product cannot be classified under Chapter Heading 3301 as these are neither essential oils nor its absolute and concentrates, nor they can be called extracted Oleoresins, concentrates of essential oils and aqueous distillates or solutions. – Classification sought by revenue is acceptable - proviso to Section 11A (1) is applicable for invocation of extended period of limitation
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