TMI Blog2004 (7) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased keora water from various suppliers, which contains various undesirable impurities; that, therefore, they subject keora water to filtration and purification for the purpose of removing the impurities; that, thereafter, they packed keora water in smaller containers and sell as keora water only; that as there is no change in the name, character or use of the keora water received and the keora water re-packed and sold by them, the processes undertaken by them do not amount to manufacture and as such no Central Excise duty is payable by them; that the Revenue has classified keora water under Heading 33.03 of the Schedule to the Central Excise Tariff Act on the ground that the impugned product, after purification, becomes fit for human ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r not their fragrance has been modified by removal of their terpners; that this keora water, which is an aqueous distillate of essential oil rightly merits classification under Heading 33.01 and consequently, Note 4 to Chapter 33 of the Tariff would not be applicable. He, finally, mentioned that Note 2 to Chapter 33 clearly excludes aqueous distillates and aqueous solutions of essential oils from the purview of Heading Nos. 33.03 to 33.07; that, therefore, keora water cannot be classified under Heading 33.03. 4. Countering the arguments, Shri Kumar Santosh, learned S.D.R., reiterated the findings as contained in both the Orders passed by the lower authorities. 5. We have considered the submissions of both the sides. The learned Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants. According to the Adjudication Order, this keora essential oil is purified by removing impurities and undesirable materials by way of filtration. The resultant product, which is known as keora water in trade parlance, is then packed in smaller containers, as per the market requirement, fit for human consumption and thereafter cleared from the factory.... The main use of this keora water is as perfumery for foods and toilet preparations . It is, thus, apparent from the findings contained in the Order-in-Original that only the processes undertaken by the appellants is purification of the keora water procured by them from the market to remove the impurities and undesirable materials and it is used as perfumery. Applying th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot amount to manufacture. This was the view expressed by the Tribunal in the case of S.D. Fine Chem Pvt. Ltd. (supra) wherein it has been held that purification of bought out chemicals through distillation or re-crystallisation does not amount to manufacture. As we have held that the product in question does not fall under Heading 33.03 and is classifiable under Heading 33.01. Note 4 to Chapter 33, which provides that conversion of powder into tablets, labelling or re-labelling of containers intended for consumers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the products marketable to the consumer shall be construed as manufacture will not apply to the impugned product because Note 4 only a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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