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<h1>Odoriferous Compounds in Agarbathi Manufacturing Not Excisable Under Central Excise Tariff Heading 3302.90; No Duty Applicable.</h1> The circular addresses the issue of whether odoriferous compounds or Agarbathi mixes produced during the manufacturing of Agarbathi are subject to excise duty. It clarifies that these compounds, which result from mixing aromatic chemicals with base oil, are not marketable as they are unique to each brand and kept secret by manufacturers. Consequently, these compounds are not considered excisable products under the Central Excise Tariff heading 3302.90. Therefore, no excise duty is applicable to them. The circular instructs trade and field formations to be informed accordingly and requests acknowledgment of receipt.