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2012 (10) TMI 869 - AT - Central ExciseManufacture - classification - “Mayuri Henna Natural Black 50 gms”, “Mayuri Henna Natural Black 30 gms”, “Mayuri Henna Natural Brown 50 gms”, “Mayuri Henna Natural Brown 30 gms”, “Mayuri Henna Burgundy 50 gms”, “Mayuri Henna Burgundy 30 gms”, “Mayuri Henna Natural Henna 100 gms” – The assessee contended that Mere mixing of various powder products with the final good does not amount to manufacture - Held that:- As a different product has emerged as decided in case of Heena Export Corporation versus C.C.E. [1993 (2) TMI 185 - CEGAT, NEW DELHI] – Duty has to be deposited by the assessee - classifiable under Heading 33.05. - pre-deposit ordered
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