9911796707
TMI Blog2018 (1) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... terature make it clear that these products cannot be considered as perfumes and toilet waters. In fact, three of the products contained other than simple hydro distillates in the form of soluble ashes of Ayurvedic origin - even the products which are based on distillates further formulation as per prescribed dosages as per formula in authoritative books as per Indian Drugs & Cosmetic Act, 1940 has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter 33 as perfumes and toilet waters etc. The lower authority confirmed the view of the Revenue and demanded differential duty of ₹ 1,37,40,408/- alongwith penalty of equivalent amount under Section 11AC of the Central Excise Act, 1944. 2. The learned Counsel appearing for the appellant contesting the findings of the impugned order submitted that the 5 products which are now in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusal of the literature pasted on the retail pack of the impugned goods will make it clear that these cannot be considered as perfumes and toilet waters. 3. The learned AR supported the impugned order stating that ark gulab is nothing but a rose water, as such, it rightly classified under Chapter 33 in order-in-original. The similar other products also are classified based on the source of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, the overall manufacturing process product content and the marketing as seen from the product literature make it clear that these products cannot be considered as perfumes and toilet waters. In fact, three of the products contained other than simple hydro distillates in the form of soluble ashes of Ayurvedic origin. We also note that the reliance placed by the appellant on the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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