2025-VIL-13-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Exemption Notification, Henna Paste, Judicial Discipline – Appellant is engaged in the manufacture and clearance of mehandi paste and mehandi powder – Eligibility to Exemption Notification No. 12/2012-CE dated 17.03.2012 (as amended by Notification No. 12/2013-CE dated 01.03.2013) on the manufacture of mehandi paste - Commissioner held that the appellant would not be entitled to claim the benefit of the Exemption Notification as the henna paste manufactured by the appellant contained other ingredients apart from henna powder - Whether the appellant would be entitled to avail the benefit of the Exemption Notification on the manufacture of mehandi paste - HELD - the appellant would be entitled to avail the benefit of the Exemption Notification as the henna paste manufactured by the appellant did not contain any other ingredients apart from henna powder and a liquid (such as oil) used as a medium to change the form of henna powder into paste - The Tribunal relied on the Tax Research Unit's clarification that the exemption is available to henna powder mixed with a liquid, so long as the liquid is a medium to change the form of henna powder into paste – Further, the Tribunal in its previous orders had held that the addition of oils like clove oil to henna powder to manufacture henna paste would not disentitle the appellant from claiming the benefit of the Exemption Notification. The Commissioner's observation that the orders of the Tribunal against which the Department did not file an appeal due to monetary limits would not have any precedent value was contrary to the provisions of Section 35R of the Central Excise Act and judicial discipline – the impugned order is set aside and the appeal is allowed
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