2000 (11) TMI 560

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...., dated 27-11-1991 deserve to be dropped. 2. 'Javvadu Powder' is obtained by mixing of sandalwood powder with sandalwood oil and fancy flower perfumes manually. The basic raw material i.e. sandalwood was got ground into powder in local mills using power and this process of mixing resulted in emergence of a new distinct identifiable product and therefore manufacture took place and the product should have been classified after considering the HSN notes under 33.03 in view of use of power driven outside the factory as held in Standard Fire Works Industries - 1987 (28) E.L.T. 56 (S.C.). 3. The respondents have filed cross objections submitting that the Counsel had filed all submissions that proper declaration before the Central ....

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....owder' is appropriately classifiable under 33.03. Ld. Consultant dealing with the classification of the product, concedes the point that they are bound by this circular issued by the Board. He submits that Tribunal should grant them benefit of exemption notification as mentioned in the cross objections and also alternatively hold the demand to be barred by limitation. 4. We have heard ld. DR Shri S. Kannan for the department who submits that clarification of the Board brings out as to why the product under dispute is excisable and leviable for duty under chapter heading 33.03. He submitted that he has no objection to the matter being sent back to the original authority in view of Consultant admitting the classification for determina....