TMI Blog2018 (4) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/52210/2015 EX(DB) - 50997/2018 - Dated:- 13-3-2018 - Mr. Justice (Dr.) Satish Chandra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty. The impugned order allowed the said exemption to the respondent. 3. After hearing the ld. AR for Revenue and ld. Counsel for the respondent, we note that the said entry under notification is very clear with reference to henna paste. The only condition is that the said paste should not have been mixed with any other ingredients. Th e scope of the said entry was clarified by the Board v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preservation of the henna for later use, after many days. This is required for marketing the product. As such, no other ingredients useable is added in the henna powder to make the henna paste. 6. We note that the objection of the Revenue, that no other ingredients should have been added to claim the exemption, is correct. However, the facts of the present case did not reveal that any other ing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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