https://www.taxtmi.com/caselaws?id=358710 Heena powder converted into paste with clove oil or another liquid remained eligible for exemption under the relevant Chapter 33 notification because the entry covered heena powder or paste not mixed with other ingredients. The operative distinction was between a mere liquid medium used to make the product marketable and usable, and the addition of active cosmetic or dye ingredients; only the former was present on the facts. As no active ingredient was added, the exemption condition was satisfied and the Revenue's challenge failed, with the finding in favour of the assessee upheld. en-us Tue, 13 Mar 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358710 Heena powder converted into paste with clove oil or another liquid remained eligible for exemption under the relevant Chapter 33 notification because the entry covered heena powder or paste not mixed with other ingredients. The operative distinction was between a mere liquid medium used to make the product marketable and usable, and the addition of active cosmetic or dye ingredients; only the former was present on the facts. As no active ingredient was added, the exemption condition was satisfied and the Revenue's challenge failed, with the finding in favour of the assessee upheld. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358710