{"id":103644,"date":"2003-03-11T00:00:00","date_gmt":"2003-03-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mayur-industries-vs-commissioner-of-central-excise-on-11-march-2003"},"modified":"2016-03-14T04:38:13","modified_gmt":"2016-03-13T23:08:13","slug":"mayur-industries-vs-commissioner-of-central-excise-on-11-march-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mayur-industries-vs-commissioner-of-central-excise-on-11-march-2003","title":{"rendered":"Mayur Industries vs Commissioner Of Central Excise on 11 March, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Mayur Industries vs Commissioner Of Central Excise on 11 March, 2003<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gowri Shankar, Member (T)<\/p>\n<p>1. The delay of 117 days is condoned, having regard to the fact that the applicant had, within a period allowed for this purpose, filed a revision application to the Joint Secretary, Ministry of Finance, Revision Authority, which was returned by that authority for want of jurisdiction and, within a short time thereafter filed an appeal to the Tribunal.\n<\/p>\n<p>2. The Assistant Commissioner confirmed the notice issued to the applicant proposing to deny the benefit of notification 16\/97 for the period from 12.2.1998 to 31.3.1998 on the ground that the applicant had exceeded the specified limit of Rs. 1 crore during the period from 1.4.1997 to 10.2.1998.\n<\/p>\n<p>3. Applicant is absent and unrepresented despite notice. We have read the stay application and heard the departmental representative.\n<\/p>\n<p>4. The main ground in the stay application is that the applicant purchases camphor powder from Camphor &amp; Allied Products Ltd. has other ingredients and repacks it in the form of tablets and other forms. This is done for use in religious rites. The product therefore is specified in note 1(a) of Chapter 29 and hence is classifiable in that chapter. It is correctly classifiable in heading 3307.41 as an odoriferous preparation used in religious rites and liable to nil duty.\n<\/p>\n<p>5. No material has been produced before us in support of the contention that the camphor is not a separate chemically defined compound. In view thereof, we are prima facie unable to accept this submission. We are also unable to accept the other contention in the light of the decision of the Tribunal in Twin City Organics Pvt. Ltd. v. CCE 2002 (148) ELT 568 specifically excluding classification of camphor in heading 33.07 of the tariff. We therefore find that the applicant has no prima facie case on merits.\n<\/p>\n<p>6. Accordingly we take up the appeal for disposal and order that on the applicant depositing the entire duty of Rs. 33,941\/- within two months from the receipt of this order, evidencing deposit of the entire duty of Rs. 33,941\/-, the Commissioner (Appeals)&#8217;s order is set aside and the appeal allowed. On failure to do so, the appeal before us shall stand dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Mayur Industries vs Commissioner Of Central Excise on 11 March, 2003 Bench: S T Gowri, G Srinivasan ORDER Gowri Shankar, Member (T) 1. The delay of 117 days is condoned, having regard to the fact that the applicant had, within a period allowed for this purpose, filed a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-103644","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mayur Industries vs Commissioner Of Central Excise on 11 March, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/mayur-industries-vs-commissioner-of-central-excise-on-11-march-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mayur Industries vs Commissioner Of Central Excise on 11 March, 2003 - Free Judgements of Supreme Court &amp; 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