https://www.taxtmi.com/caselaws?id=459991 CESTAT NEW DELHI allowed the appeal regarding exemption benefit for mehandi paste manufacture. The appellant was entitled to exemption under N/N. 12/2012-CE dated 17.03.2012 as amended by N/N. 12/2013-CE dated 01.03.2013 for manufacturing henna paste from henna powder mixed with liquids like clove oil. The Commissioner erroneously rejected two binding tribunal precedents, violating judicial discipline by claiming they lacked precedence value due to monetary limits. CESTAT held that henna powder mixed with any liquid medium to form paste qualifies for nil duty exemption, excluding only cosmetic products like henna dye. The Commissioner's order dated 30.12.2020 was set aside. en-us Fri, 03 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 17:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459991 CESTAT NEW DELHI allowed the appeal regarding exemption benefit for mehandi paste manufacture. The appellant was entitled to exemption under N/N. 12/2012-CE dated 17.03.2012 as amended by N/N. 12/2013-CE dated 01.03.2013 for manufacturing henna paste from henna powder mixed with liquids like clove oil. The Commissioner erroneously rejected two binding tribunal precedents, violating judicial discipline by claiming they lacked precedence value due to monetary limits. CESTAT held that henna powder mixed with any liquid medium to form paste qualifies for nil duty exemption, excluding only cosmetic products like henna dye. The Commissioner's order dated 30.12.2020 was set aside. Case-Laws Central Excise Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459991