TMI Blog2008 (10) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 as these are neither essential oils nor its absolute and concentrates, nor they can be called extracted Oleoresins, concentrates of essential oils and aqueous distillates or solutions. – Classification sought by revenue is acceptable - proviso to Section 11A (1) is applicable for invocation of extended period of limitation - E/653/2004 - A/2222/2008-WZB/AHD - Dated:- 10-10-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri A. Hidayatullah, Sr. Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - M/s. J.M. Perfumery Unit-II (hereinafter referred to as JMP) engaged in the manufacture of Attar Hina Special and Attar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout the aid of power. The CETH covers mixture of odoriferous substance and mixture of one or more substances. According to learned advocate, result of manufacture is basically essential oil and it is not a mixture of oil. The scope of CETH 3301 covers the product manufactured by the appellants since the result of manufacturing process is a single oil even though several herbs and spices are used. He also submits that what is relevant that for classification under CETH 3301 is the manufacturing process whereas for the purpose of CETH 3302 end use is relevant. 2.3 He also relies on Import-Export Policy Tariff wherein Heading 3301 90 29 covers Oleoresins of spices not elsewhere specified, Attars of all kinds in fixed oil base; Essence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the other hand, submits that Chapter Heading 3302 covers "mixture of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages." The products manufactured by the appellant is a mixture of different essential oils and used as a raw material for gutkha manufacturing as stated by Shri Manoj Sharma. 3.2 Shri Sameer Chitkara, learned SDR also pointed out that it is not correct to say that the appellants manufactured oils only out of the herbs and spices, but investigation has revealed that they were mixing several other types of essential oils and Attars. Therefore, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions from both sides. Appellants manufactured their product by steam distillation of spices and herbs and added essential oil and attars to the same later. When we examine competing headings, it becomes quite clear that the product manufactured by the appellant in view of the manufacturing process and also end use, cannot be classified under Chapter Heading 3301 these there are neither essential oils nor its absolute and concentrates, nor they can be called extracted Oleoresins, concentrates of essential oils and aqueous distillates or solutions. The products in dispute are mixtures of odoriferous substances and mixtures with basis of one or more substances of a kind used as raw materials in Gutka, Pan Masala or tobacco industry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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