2004 (11) TMI 423

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..... Shri T.K. Kar, SDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. Heard Shri S.K. Bagaria, learned Senior Advocate along with Shri Partha Banerjee, learned Advocate, for the applicant/appellant-company. 2. The applicant/appellant-company is a manufacturer of Emami Talcum Powder and Emami Care Talc. One of the ingredients used in the manufacture of the above product is Ethy .....

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..... /2003, dated 16-9-2003 [2003 (158) E.L.T. 367 (Tri.)] in their own case. It was held by the Tribunal that failure of the samples in between can be on account of so many factors like long and inappropriate storage of the product so as to make the alcohol evaporated. It cannot be expected to change their manufacturing process in between different batches. It was also seen that applicant/appellant-co .....

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..... hat final goods need not necessarily retain alcoholic contents. Relying upon the Hon ble Supreme Court s decision in the case of Dabur India Ltd. v. State of Uttar Pradesh reported in 1990 (49) E.L.T. 3 (S.C.), it is also held that even if an item containing alcohol, or alcohol itself is used as ingredient in manufacture, such final goods would be liable to duty under Medicinal and Toilet Preparat .....

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