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2018 (4) TMI 821 - AT - Central ExciseExemption under N/N. 12/2013 - CE dated 1.3.2013 - heena powder - Notification requires that heena powder or paste, “not mixed in any other ingredients” falling under Chapter 33 are liable to nil rate of duty - Held that: - the facts of the present case did not reveal that any other ingredients at all has been added in making the henna paste - the clove oil is all quid used to make henna paste from powder and make it marketable as such paste in cones. The said process is for making the paste marketable/useable much later by the customers - benefit to be allowed - appeal dismissed - decided against Revenue.
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