2008 (8) TMI 262

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..... edicine, therefore, it is classifiable under SH 3001.31
S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Ravi Raghvan, Advocate, for the Appellant. Shri B. S. Suhag, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Common issue is involved in these appeals, Therefore, they are taken up together. 2. Heard both sides. In these appeals, the dispute is in respect of classification of following items: 1. Clove Oil 2. Saunf Ka Ark 3. Sandalwood Oil In respect of Clove oil and Sandalwood oil, the revenue demanded duty after classifying the same under tariff heading 3301.00 of the tariff whereas M/s. Dabur India Ltd. classifying the same under sub heading 3303.20 of the tariff. The contention of the ap .....

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..... sence of any chapter note in respect of the goods classifiable under heading 33.01 of the tariff which provides that packing and repacking from bulk to retail amounts to manufacture, we find merit in the contention of the appellant that processes undertaken by the appellant does not amount of manufacture. Hence demand in this regard is set aside. 5. In respect of the classification of Saunf Ka Ark, the revenue wants to classify the same under tariff heading 3301.00 of the tariff whereas the contention of the appellant is that the same is classifiable under sub-heading 3003.31 of the tariff. For ready reference tariff entry 3003.31 is reproduced below: "3003.31 - Manufactured exclusively in accordance with the formulae described in the aut .....

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..... 30 of the tariff aquous solution or aquous distillate of the essential' oil suitable for medicinal uses and preparation of chapter 33 even if they have prophylactic properties, are not covered under this chapter. Therefore, the goods, in question, are not classifiable under chapter 30 of the tariff and chapter 33 specifically covers essential oil which are extracted from the plant materials. The revenue relied upon the chapter note of chapter 30 of the Central Excise Tariff Act. 8. We find that in this case the appellants are manufacturing saunf ka ark under the Drugs Licence issued by the competent authority under the Drugs & Cosmetics Act. The ark is being manufactured as per formula mentioned in the specified book 'The Ayurvedic Formula .....

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