9911796707
TMI Blog2018 (12) TMI 2009X X X X Extracts X X X X X X X X Extracts X X X X ..... l & Shri Pravesh Bahuguna, Advocates. For the Respondent : Shri S.K. Bansal, DR. ORDER PER ANIL CHOUDHARY : The appellant in this appeal is aggrieved by order dated 25.06.2018 of Commissioner (Appeals) , Central Excise & CGST, NCRB, Jaipur. 2. The appellant is engaged in the manufacture of henna powder and heena paste in cone falling under Chapter 33 of the Central Excise Tariff. For the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 10.07.2014. The Board clarified as below:- "Doubts have been raised regarding the scope of the exemption from excise duty available for heena powder or paste under Sl. No. 134 of notification 12/2012-Central Excise dated 17th March, 2012 in the context of the phrase "not mixed with any other ingredient". It is clarified that the exemption is available to heena powder mixed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts at all has been added in making the henna paste. Admittedly, the clove oil is a liquid used to make henna paste from powder and make it marketable as such paste in cones. We note that the said process is for making the paste marketable/useable much later by the customers. There is no addition of any active ingredients to heena powder to make the heena paste other than the said oil or liquid. Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
