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2009 (2) TMI 201 - AT - Central ExciseClassification - “Chaman Bahar Powder” and “Pono Cream” - Manufacturer claimed both under sub-heading no. 2001.10 eligible for exemption Notification No. 2/94-C.E – Department classified both under sub-heading no. 2107.91 without benefit of Notification No. 2/94-C.E., dated 1-3-94 – held that - , the use of fruits, vegetables and kinds of plants used by the respondents had not disputed and it can be consumed as such. However, the Revenue while classifying the product under Chapter 21 had taken into consideration only Bel and Amla. In our view, such classification ignoring the other items of vegetables and fruits is beyond the scope of the description of the Heading No. 2001. It is seen that the respondents is mixing all vegetables and fruits to compose Kirana Masala. Therefore, it would be treated as preparation of vegetables, fruits and other parts of plants. The perfumery added with the preparation of vegetables did not affect the characteristics of the product.
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