Excisability of Odoriferous compound / Agarbathi mix arising during the course of manufacture of Agarbathi - Regarding

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..... en brought to the notice of the Board that field formations are demanding duty on the compound preparation arising during the course of manufacture of Agarbathi classifying them under heading 3302.90 of the Central Excise Tariff as odoriferous compound. 2. The matter has been examined in the Board. The Agarbathi manufacturing process involves simple mixing of a few aromatic chemicals with a base .....

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..... of preparation are kept as secret, such compounds cannot be considered to be marketable in the commercial parlance. 4. Accordingly, it is clarified that the odoriferous compound or Agarbathi dough mixed with odoriferous substances, not being capable of being bought and sold in the market in the normal course of trade, is not an excisable product and no duty is therefore, leviable on such compoun .....

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