https://www.taxtmi.com/caselaws?id=459959 Heena powder and heena paste in cone remained eligible for exemption under Sl. No. 134 of Notification No. 12/2013-CE where clove oil was used only as a liquid medium to convert the powder into paste and to preserve the product for later use. The exemption covered heena powder or paste not mixed with any other ingredient, and the Board's clarification supported coverage where the added liquid served only as a medium rather than as an active ingredient. Because no ingredient was added to alter the character of the product, the denial of exemption was unsustainable and the benefit was allowed. en-us Wed, 19 Dec 2018 00:00:00 +0530 Mon, 06 Jan 2025 19:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459959 Heena powder and heena paste in cone remained eligible for exemption under Sl. No. 134 of Notification No. 12/2013-CE where clove oil was used only as a liquid medium to convert the powder into paste and to preserve the product for later use. The exemption covered heena powder or paste not mixed with any other ingredient, and the Board's clarification supported coverage where the added liquid served only as a medium rather than as an active ingredient. Because no ingredient was added to alter the character of the product, the denial of exemption was unsustainable and the benefit was allowed. Case-Laws Central Excise Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459959