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TMI Blog2013 (3) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... kewra water, the goods in question would have to be held as specifically covered by Heading No. 3303 not under heading 3301. Moreover, gulabari (rose water) and kewra water are the products commercially different from rose oil and kewra oil with different name and usages and, therefore, the process carried out by the appellant amounts to manufacture and as such, the duty had been correctly paid by the appellant in respect of these products and exemption under Notification No. 56/2002-C.E. has been correctly availed. Shilajit capsules - According to the Appellant, the formulation of shilajit capsules being manufactured is different and is not based on the formula prescribed in the standard books on ayurveda specified in the first schedule to the Drugs and Cosmetics Act. Moreover, also find that the Department does not refute, that in Sahibabad unit of the appellant, duty is being paid on the same product without availing exemption under Notification No. 3/2005. Besides the above points while the appellant’s stand is that they are entitled for refund of duty to the extent paid through PLA after exhausting the Cenvat credit in both the cases, there would be no revenue to the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er scheme of the Notification No. 56/2002-C.E. i.e. first paying duty through Cenvat credit to the extent possible by utilizing the Cenvat credit available at the end of the month and thereafter paying the balance amount of duty, if any payable, through PLA and were claiming refund of the duty paid through PLA. While the Kewra water was being classified under sub-heading No. 3303 00 30, the rose water was being classified under sub-heading No. 3303 00 20 and shilajit capsule were being classified under Heading No. 30.03 as ayurvedic medicine. The Department was of the view that while shilajit being an ayurvedic medicine made in accordance with formula prescribed in the authoritative books specified in the first schedule to the Drugs and Cosmetics Act, 1940 is fully exempt from duty in terms of Notification No. 3/2005-C.E. (Sl. No. 28), the Gulabari and Kewara Water are correctly classifiable under Heading No. 3301 as aqueous solution of essential oils and the process undertaken by the appellant does not amount to manufacture and as such, no duty is chargeable. The Department, therefore, was of the view that since no duty is payable in respect of these products, there is no questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter the resultant solution is cooled to room temperature, and the Rooh Gulab or kewra oil, as the case may be, is mixed, that thereafter de-mineralised water is added and the solution is stirred with mechanical stirrer after adding a chemical - Bronopal, that the resultant product gulabari and kewra oil are a new product and are specifically covered by sub-heading 3303 00 20 and 3303 00 30 of the Tariff, that the Commissioner s findings that these products are classifiable under sub-heading No. 3301 as aqueous solution of essential oils is totally incorrect, that the appellant in their Sahibabad unit are manufacturing the same products, where the Department is collecting duty in respect of the same, that as regards Shilajit capusules, since the same are not being manufactured in accordance with the formula prescribed in the standard books on Ayurveda specified in the schedule to the Drugs and Cosmetics Act, the appellant are correctly paying duty in respect of the same and as such, this product is not exempt from duty under Notification No. 3/2005-C.E. (Sl. No. 28), that the appellant in Sahibabad unit also manufactures the same product where the Department is collecting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 20 and 3303 00 30 specifically cover rose water and kewra water respectively. In terms of Rule 3(a) of the General Rules for Interpretation of the Tariff the heading which provides the most specific description is to be preferred over the heading providing a general description. Since sub-heading 3303 00 20 and 3303 00 30 specifically cover the rose water and kewra water respectively and since the goods, in question, are nothing but rose water and kewra water, we are of the prima facie view that in accordance with the above mentioned rule of classification, the goods in question would have to be held as specifically covered by Heading No. 3303 not under heading 3301. Moreover, we are also of prima facie view that gulabari (rose water) and kewra water are the products commercially different from rose oil and kewra oil with different name and usages and, therefore, the process carried out by the appellant amounts to manufacture and as such, the duty had been correctly paid by the appellant in respect of these products and exemption under Notification No. 56/2002-C.E. has been correctly availed. We also take note of the fact that it is not disputed that the Sahibabad unit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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