Excisability of Odoriferous compound / Agarbathi mix arising during the course of manufacture of Agarbathi - Regarding

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.... notice of the Board that field formations are demanding duty on the compound preparation arising during the course of manufacture of Agarbathi classifying them under heading 3302.90 of the Central Excise Tariff as odoriferous compound. 2. The matter has been examined in the Board. The Agarbathi manufacturing process involves simple mixing of a few aromatic chemicals with a base oil in a containe....