9911796707
TMI Blog2018 (12) TMI 2009X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have been added to claim the exemption, is correct. However, the facts of the present case did not reveal that any other ingredients at all has been added in making the henna paste. Admittedly, the clove oil is a liquid used to make henna paste from powder and make it marketable as such paste in cones. The said process is for making the paste marketable/useable much later by the customers. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in cone falling under Chapter 33 of the Central Excise Tariff. For the period 1.3.2013 to 30.06.2013, the appellant did not pay central excise duty on heena powder heena paste cleared by them. They have claimed exemption in terms of Sl. No. 134 of the Notification No. 12/2013-CE dated 1.3.2013. The said entry states that heena powder or paste, not mixed with any other ingredient falling under Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption is available to heena powder mixed with a liquid, so far that the liquid is a medium to change the form of heena powder into paste but excludes products like heena dye and such other products which are cosmetics. 4. Ld. AR submitted that henna paste containing other ingredients is not covered by the said exemption. 5. Ld. Counsel countered the same stating that henna paste is mixed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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