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TMI Blog2008 (12) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 06.03/06.04, they cannot be relegated to the residuary entry i.e. Heading 33.7 – potpourris are classifiable u/ch 6 of the CTA, 1975. Equivalent heading in the CET is Chapter 6 which is blank. Hence they are non-excisable - E/1329-1336/2004 - 1439-1446/2008, - Dated:- 16-12-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) Shri N.J. Kumaresh, SDR, for the Appellant. Shri Muthu Venkatraman, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The respondents herein are a 100% EOU engaged in the manufacture of potpourris, scented sachets, scented candles and floral arrangements as well as processors of dried flowers and parts of plants. They effected expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mulberry Medley, Wild Jasmine, Spiced Apple and Peach Blossom is added to the botanicals to the required extent. The scented botanicals are then packed in pouches, boxes and special packing like House, Apple, Teddy Bear etc. and are called 'potpourri'. These products are sold under the (brand name'Sixth Sense" Webster's Dictionary defines "potpourris" as follows :- "Dried flower petals and flavouring herbs stored in jars or displayed in bowls to scent a room.' The purpose of potpourri is to scent a room." The packing and labels used for potpourris cleared by the respondents clearly mentioned the name of fragrance used and that they were intended to be used to scent/deodorize a room, wardrobe, cupboard or any closed environment such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day to spread the subtle aroma, which confirms that use of potpourris lies in the uniqueness of the fragrance that comes with them and not the looks that they possess. 7. We note that flowers have two integrated features — the aesthetic beauty which is natural to it and the fragrance or smell which is inherent in it. The natural beauty is retained or enhanced, together with added fragrance, in potpourris. There is no dispute that even when flowers are subjected to chemical treatment such as bleaching and dyeing they retain their natural beauty or their natural beauty is enhanced and that they can be used as decorative items. The' Revenue however objects to the scenting of potpourris with various fragrances, submitting that once fragranc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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