9911796707
TMI Blog2004 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... is classifiable under Heading 33.01 of the Schedule to the Central Excise Tariff Act inasmuch as the same was being manufactured without the aid of power by steam distillation process, the same was exempted under Notification No. 167/86-C.E., dated 1-3-86. On the other hand the Revenue's case is that the goods in question are nothing but mixture of various essential oils and are being used as raw material for the other industries, the same are properly classifiable under Heading 3302, thus attracting duty. Accordingly the Commissioner, after considering the appellants' submission as also the other evidence on record has confirmed the duty in question for the period March 1997 by confirming the show cause notice issued on 27-3-2002. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation that the appellants are buying essential oils from the market and mixing the same. The resultant product is being used as raw material for the Gutka manufactures. The above position has emerged from the scrutiny of the records maintained by the appellants and the statements of their representative. Drawing our attention to Tariff Heading 33.02, he submits that the goods being nothing but mixture of odoriferous substances and being used as a raw material in other industries, are properly classifiable under Heading 33.02. He also submits that the declaration filed by the appellant only claim the classification under Heading 33.01 without disclosing the exact nature of the product and the end use of the same. As such he submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate's statement that it is not possible for them to keep track of the ultimate use of the product, inasmuch as it is on record that the goods were being sold to Gutka manufacturers and royalty was also being charged from them. As such the appellants was in knowledge of the fact that the goods are being used as raw material for Gutka manufactures. In any case the goods being mixtures of odoriferous substances and being used as raw material in the industry are prima facie covered by Heading 33.02. 7. As regards limitation also, we are of the view that the appellant has not been able to make out a strong prima facie in its favour. As rightly argued by the ld. Jt. CDR they have not disclosed the process of manufacture or the end use of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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