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2008 (12) TMI 115 - AT - Central ExciseClassification of “potpourris” - decorative floral arrangements meant to add or create exquisite beauty to a room or a place - their visual appeal can in no way be masked by the fragrance which is added to the “dried flowers and parts of plants” – Revenue only submits that the addition of fragrance takes them out of Heading 06.03/06.04 – term “otherwise prepared” in CTH Heading 6 is wide enough to cover the process of addition of aromatic oils or perfumes and as long as they continue to retain their character and shape, they will fall for classification only u/ch 6 – When specific entry namely Heading 06.03/06.04, they cannot be relegated to the residuary entry i.e. Heading 33.7 – potpourris are classifiable u/ch 6 of the CTA, 1975. Equivalent heading in the CET is Chapter 6 which is blank. Hence they are non-excisable
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