2018 (4) TMI 821

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..... Ravichandran: The Revenue is aggrieved by order dated 20.03.2015 of Commissioner of Central Excise and Service Tax, Jaipur. 2. The respondent is engaged in the manufacture of henna powder and heena paste in cone falling under Chapter 33 of the Central Excise Tariff. For the period 1.3.2013 to 31.03.2014, the respondent did not pay central excise duty on heena powder cleared by them. They have....

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....te under Sl.No.134 of notification 12/2012 - Central Excise dated17th March, 2012 in the context of the phrase "not mixed with any other ingredient". It is clarified that the exemption is available to heena powder mixed with a liquid, so far that the liquid is a medium to change the form of heena powder into paste but excludes products like heena dye and such other products which are cosmetics." ....