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2018 (12) TMI 493 - AT - Central ExciseMethod of Valuation - classification of goods - fragrances (Perfumery compound) - products mainly supplied to industrial consumers - appellant are classifying their goods under CETH 3302 9011 and clearing the same to industrial customers as well as to the traders by adopting the value under Section 4 of Central Excise Act, 1944 - case of the department is that the goods is classifiable under CETH 3303 0040 which is notified to be assessed under Section 4A of Central Excise Act, 1944. Held that:- In the present case, there are ample of evidence such as nature of product, product does not contain alcohol, product label clearly indicate that it is meant only for industrial use, the package of product is such that the same is not for individual human consumption, therefore, without any evidence contrary to these evidences, the department failed to challenge the classification of the product supplied by the appellant. The product perfumery compound manufactured by the appellant is correctly classifiable under 3302 and not under 3303 as claimed by the Revenue - appeal allowed - decided in favor of appellant.
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