https://www.taxtmi.com/caselaws?id=376826 Henna paste made with clove oil remained within the exemption for heena powder or paste not mixed with any other ingredient, because the oil was used only as a medium to make the paste marketable and usable, without evidence of any active ingredient or cosmetic admixture. A duty demand also cannot be sustained on material such as a CRCL report when that report was not referred to in the show cause notice and related to a different period, since the notice is the foundation for duty, interest and penalty proceedings. On these facts, the exemption was not denied and reliance on the unreferenced report was impermissible. en-us Wed, 19 Dec 2018 00:00:00 +0530 Mon, 18 Mar 2019 07:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376826 Henna paste made with clove oil remained within the exemption for heena powder or paste not mixed with any other ingredient, because the oil was used only as a medium to make the paste marketable and usable, without evidence of any active ingredient or cosmetic admixture. A duty demand also cannot be sustained on material such as a CRCL report when that report was not referred to in the show cause notice and related to a different period, since the notice is the foundation for duty, interest and penalty proceedings. On these facts, the exemption was not denied and reliance on the unreferenced report was impermissible. Case-Laws Central Excise Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376826