2004 (2) TMI 444

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....simha Murthy, JDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - This is an appeal filed by M/s. Sri Mahalakshmi Flour Mills, Bangalore against the Order-in-Appeal No. C. Cus : 529/2001, dated 31-8-2001, passed by the Commissioner of Customs (Appeals), Chennai. 2. Shri Laxminarayan, learned Advocate appearing for the appellants stated that the appellants, M/s. Mahalak....

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...."perfumery" in the said entry can refer to such articles of perfumery as are used, as cosmetics and toilet goods are, upon the person and in that context the word has no application to "dhoop" and "aggarbatti". In the instant case, the appellants were using the "Roots" of Sandal Wood plants after powdering it for the manufacture of 'Aggarbatti'. Therefore, these roots were correctly classified ....

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....ants have imported "Desapped Sandal Wood (Roots)". The appellants have stated that the imported goods would be converted into powder and used in the manufacture of 'Aggarbatti'. Plants/parts of plants of a kind used primarily in perfumery, etc. are covered by Chapter 12 of the Customs Tariff Act. Since the goods are to be used in the manufacture of 'Aggarbatti' for giving fragrance, therefore, the....

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.... upon the person and in that context the word has no application to "dhoop" and "aggarbatti". In the present case, the entry in Heading 12.11 of the Customs Tariff Act, is as under - "plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or pow....