9911796707
TMI Blog2018 (3) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... clear view. Such tests were done by the Chemical Examiner. Unfortunately, the methodology adopted is apparently not proper. The Standard specified for testing the Henna Powder cannot be applied to paste. We are constrained that the basic facts of the case have not been found in chromatography test so that the Tribunal will be able to pass an order on legality of the claim of the appellant. Matter remanded to the Original Authority for a due process to be followed including re-testing of the product manufactured and cleared by the appellant - appeal allowed by way of remand. - Excise Appeals Nos.52213, 52302, 52303, 52304, 52305, 52324, 53002 of 2016, E/50777/2017 and E/52278, 52595, 52596/2016 and 50395/2017 - Final Orders Nos. 50979 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. To make the paste, they have added clove oil or similar oil for preservation and for marketing of the product. Clove oil and similar type of organic oil is generally added in such powder to make a paste before filling in the cones and marketing the same. Such addition of a liquid material to make the powder into paste and to keep it in a usable condition for a sufficiently longer time cannot bar them from the exemption as mentioned in the said entry. (2) In many cases, the Revenue did not even conduct a proper test before denying the exemption. Wherever the tests were conducted, the chemical examiner followed the tests methods as per IS 7159 of 1984, which is meant for Henna powder. Even this test methodology is not strictly adher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wder is made into paste for marketing to the customers for ready use. It requires addition of solvent oil like clove oil to make the product into paste and for its longer usage. The addition of clove oil is only to preserve the standard of the paste for longer duration till the customer uses and the same cannot be considered as oil ingredients having active role while used by the customers. 5. Ld. AR contesting the appeal submitted that it is brought out that the sample did contain extraneous items like dye and as such, the exemption claimed under the said Sl.No.134 is not available to the appellant. Ld. AR also contested the contentions made by the Technical Expert, Mr. Benedict Mascarenhas stating that he himself is an interested party ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
