TMI Blog2012 (10) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable under Heading 33.05. - pre-deposit ordered - E/2930-2931/2010 - 369-370/2012-EX(BR)(PB) - Dated:- 24-2-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri C. Harishankar, Advocate, for the Appellant. Shri B. Bhushan, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The Commissioner vide his impugned order has confirmed the demand of Rs. 2,82,11,437/- along confirmation of interest and imposition of identical penalty on M/s. Mayuri Henna Herbal Pvt. Ltd. In addition penalty of Rs. 5,000/- stands imposed upon them in terms of the provision of Rule 27 of Central Excise Rules, 2002. A penalty of Rs. 50 lakhs is imposed upon Shri Ritesh Ajmera, Director of M/s. Mayuri Henna H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statements of various persons. On the above basis, it was found that the appellant was clearing Mayuri Henna Natural Black, Mayuri Henna Natural Brown and Mayuri Henna Burgundy, without payment of duty. The proceedings were initiated against them resulting in passing of the impugned order by the Commissioner confirming the demand of duty and imposing penalty. 4. At this stage, we do not feel the need of going into the detailed statements submission as also the documents relied upon by the Commissioner. Learned Advocate appearing for the appellant as also the other side have fairly agreed the dispute essentially revolves around correct classification of Mayuri Henna Natural Black, Mayuri Henna Natural Brown and Mayuri Henna Burgundy. Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that there being no Para Phenylene Diamine present in the goods in question, the same is to be treated as not falling under Chapter 33. He also submits that they have manufactured the said goods only by mixing Henna with other powder item like Shikakai, Amla, Katha, Brahmi etc. Such activity of mixing of various powder products cannot result in manufacturing activity so as to make the appellant liable to pay duty. 8. Countering the arguments, learned AR appearing for the Revenue submits that irrespective of the fact that as to whether the said chemical was present in the final products or not, the final product is admittedly a product for colouring the hair and that such declarations have been made by the appellant in the advertisement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item like Shikakai, Amla. As such, the said activity cannot be held to be amounting to manufacture. 11. We do not agree with the contention of the learned Advocate. The Tribunal in the case of Henna Export Corporation referred supra has held that henna powder as also herbal shikakai powder sold in unit packaging with labels indicating its use for the hair are properly classifiable under Heading 33.05. The said decision stands confirmed by Hon ble Supreme Court when the appeal filed by the assessee was dismissed. We have also seen the photocopies of the outer packing of the product. It stands clearly mentioned that the same are meant for application on the hair and are natural hair colour. If that be so, by applying the ratio of the prece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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