Excisability of Odoriferous compound/agarbathi mix arising during the course of manufacture of agarbathi – regarding.

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..... Sub: Excisability of Odoriferous compound/agarbathi mix arising during the course of manufacture of agarbathi regarding. Attention is invited to Board s circular no. 495/61/99-CX.3 dated 22.11.1999 (issued from F. No. 103/6/98-CX.3) regarding the above subject. It was clarified therein that Odoriferous Compound is normally used in the manufacture of Agarbathis in a continuous manner. .....

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..... e actually bought and sold. It is therefore clarified that Board s Circular No. 495/61/1999-CX.3 dated 22.11.1999 is applicable only to such intermediate compound or odoriferous compounds as are not capable of being bought and sold. In cases where on the basis of evidence it is established that such intermediate compounds are capable of being marketed, the same will be excisable, irrespective of .....

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