2018 (12) TMI 2009

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....ri Rupesh Kumar, Shri Jitin Singhal & Shri Pravesh Bahuguna, Advocates. For the Respondent : Shri S.K. Bansal, DR. ORDER PER ANIL CHOUDHARY : The appellant in this appeal is aggrieved by order dated 25.06.2018 of Commissioner (Appeals) , Central Excise & CGST, NCRB, Jaipur. 2. The appellant is engaged in the manufacture of henna powder and heena paste in cone falling under Chapter 3....

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....e said entry was clarified by the Board vide letter dated 10.07.2014. The Board clarified as below:- "Doubts have been raised regarding the scope of the exemption from excise duty available for heena powder or paste under Sl. No. 134 of notification 12/2012-Central Excise dated 17th March, 2012 in the context of the phrase "not mixed with any other ingredient". It is clarified that t....