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TMI Blog2004 (2) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... in, Member (T)]. This is an appeal filed by M/s. Sri Mahalakshmi Flour Mills, Bangalore against the Order-in-Appeal No. C. Cus : 529/2001, dated 31-8-2001, passed by the Commissioner of Customs (Appeals), Chennai. 2. Shri Laxminarayan, learned Advocate appearing for the appellants stated that the appellants, M/s. Mahalakshmi Flour Mills imported Desapped Sandal Wood (Roots) and these wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are used, as cosmetics and toilet goods are, upon the person and in that context the word has no application to dhoop and aggarbatti . In the instant case, the appellants were using the Roots of Sandal Wood plants after powdering it for the manufacture of Aggarbatti . Therefore, these roots were correctly classified under Chapter 44 and these should not be classifiable under Chapter 12 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported goods would be converted into powder and used in the manufacture of Aggarbatti . Plants/parts of plants of a kind used primarily in perfumery, etc. are covered by Chapter 12 of the Customs Tariff Act. Since the goods are to be used in the manufacture of Aggarbatti for giving fragrance, therefore, they are primarily used for the purpose of perfumery. The decision of the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... batti . In the present case, the entry in Heading 12.11 of the Customs Tariff Act, is as under - plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered . Since the Sandal Wood Roots, after being powdered, are to be used in the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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