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2018 (3) TMI 765

exemption for the said products as these are either not Henna Powder or Henna Paste not mixed with any other ingredients - Held that: - we are constrained by the lack of clarity in the proceedings initiated by the Revenue. First of all, when the nature of product is in dispute, it is necessary to have it tested by the competent laboratory to get a clear view. Such tests were done by the Chemical Examiner. Unfortunately, the methodology adopted is apparently not proper. The Standard specified for testing the Henna Powder cannot be applied to paste. - We are constrained that the basic facts of the case have not been found in chromatography test so that the Tribunal will be able to pass an order on legality of the claim of the appellant. .....

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d. The case of the Revenue is that since the product is not covered under Sl.No.134 of Notification No12/12, exemption is not available. 3. Ld. Counsels appearing for the appellant/assesses submitted mainly on the following lines:- (1) They are manufacturing only pure Henna powder and making paste out of such Henna powder. To make the paste, they have added clove oil or similar oil for preservation and for marketing of the product. Clove oil and similar type of organic oil is generally added in such powder to make a paste before filling in the cones and marketing the same. Such addition of a liquid material to make the powder into paste and to keep it in a usable condition for a sufficiently longer time cannot bar them from the exemption as .....

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comparing standard sample drawn from the very same identifiable source so that plant location will not affect the comparison. He further submitted that as per the IS followed by Chemical Examiner, the test can be done only for Henna Powder as no standard test has been prescribed for Henna paste. Henna powder is made into paste for marketing to the customers for ready use. It requires addition of solvent oil like clove oil to make the product into paste and for its longer usage. The addition of clove oil is only to preserve the standard of the paste for longer duration till the customer uses and the same cannot be considered as oil ingredients having active role while used by the customers. 5. Ld. AR contesting the appeal submitted that it i .....

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