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2009 (1) TMI 376 - AT - Central ExciseClassification and dutiability of the product ‘Attar Hina’ - it is the Revenue’s contention that the product ‘Attar Hina’ is classifiable under CSH 3302.10 and liable to duty, the appellants have contended that the product ‘Attar Hina’ is classifiable under CSH 33.01 and was thus exempt from payment of duty during the relevant period by virtue of exemption Notification No. 167/86 - Attar Hina was not a perfume base but a perfume in the nature of Attar containing no alcohol and HSN not reliable to classify under Heading 3302 ibid – test report stated that the samples were composed of concentrates of essential oil absorbed in sandalwood oil as fixative and not mixture of odoriferous substances – Attar Hina is calassifiable under 3301 ibid in 8 digit Tariff i.e. 3301 90 31 and such heading applicable under earlier tariff also - Appellant having bona fide belief that Attars not chargeable to excise duty so we hold that extended period of limitation is not invocable
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