Supreme Court of India
Commissioner of Central Excise & Service Tax, Bangalore v. Mis Karnataka Soaps & Detergents Ltd.
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What the Court ordered
We are of the view that it is an excisable product falling under Chapter Sub-Heading 3302.
Judgment, page 9
From the headnote
Central Excise Tariff Act, 1985 - Chapter Sub-Heading 3302.90 of First Schedule - Exemption of excise duty on perfiunery compound - Odoriferous compound prepared by the respondent was applied to agarbathis to complete the process of manufacture of agarbathis - The Central Board of Excise and Customs issued a circular in 1999 which clarified that the odor(ferous substance, not capable of being bought and sold in the market in the normal course of trade, was not excisable - Before that, respondent was paying excise duty with respect to these odoriferous compounds and paid till March 2001 -
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