2008 (8) TMI 262

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.... Sandalwood Oil In respect of Clove oil and Sandalwood oil, the revenue demanded duty after classifying the same under tariff heading 3301.00 of the tariff whereas M/s. Dabur India Ltd. classifying the same under sub heading 3303.20 of the tariff. The contention of the appellant is that they are receiving Clove oil and Sandalwood oil in bulk packing and they are simply repacking in the small packings. No process was undertaken by the appellant which amounts to manufacture and there is no chapter note under chapter 33 of the tariff which states that the packing and repacking of goods classifiable under sub-heading 3301.00 amounts to manufacture. In absence of any chapter note as the appellant only repacking from the bulk packing and the s....

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....0 of the tariff whereas the contention of the appellant is that the same is classifiable under sub-heading 3003.31 of the tariff. For ready reference tariff entry 3003.31 is reproduced below: "3003.31 - Manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia". 6. The contention of the appellant is that the Saunf Ka Ark is being manufactured as per the formula described in the authoritative books sp....