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R.M. Dhariwal (Huf) vs Pune Ii & Iii on 1 October, 2008 cites

Commissioner Of Sales Tax, Maharashtra ... vs Gordhandas Tokersey on 1 February, 1983

In the judgment of the Hon'ble Bombay High Court in the case of Commissioner of Sales Tax, Maharashtra State, Bombay Vs. Gordhandas Tokersey - [1983] 052 STC 0381 W, the Hon'ble Bombay High Court has held that sandalwood oil is itself not a perfume but is extensively used in the preparation of perfumes. The Hon'ble Bombay High Court has considered the brochure (Marketing series No. 128) on the marketing of sandalwood and its oil in India issued by the Government of India, Ministry of Food and Agriculture, wherein it has been stated that the main function of sandalwood oil is that of a fixative to hold the perfume for long lasting fragrance in view of its very high boiling point. Relying on the said brochure and after considering the letter addressed by V.P. Anantanarayan, Joint Agricultural marketing adviser to the Government of India, Ministry of Food and Agriculture, C.D. & Co-operation, communicating that sandal wood oil cannot be called as a perfume on its own but was only a vehicle for high-class perfumes as its own value as perfume was insignificant, the Hon'ble Bombay High Court arrived at a conclusion that sandal wood oil was not a perfume. We thus find force in the submission of the learned Advocate that sandal wood oil is a traditional fixative because of its high boiling point and low volatility and its role is to prevent rapid volatilization, provide uniformity in the rate of volatilization and to increase the odour life of the Attar. Hawley's Condensed Chemical Dictionary (Eleventh Edition) defines fixative in the perfumery industry as a fixing agent for the perfume and also defines fixing agent (perfume) as a substance which prevents too rapid volatilization of the components of a perfume and tends to equalize their rates of volatilization. From the Hawley's Condensed Chemical Dictionary, it can also be seen that the fixing agent increases the odour life of a perfume and keeps the odour unchanged. The Test report dated 18-5-95 of the Chief Chemist, Central Revenues in respect of Attar Motia, reported as a concentrates of essential oil in sandal wood oil (a fixative), and further stating that it is not a mixture of odoriferous substances also makes it manifest that the volatile vapours impart the characteristic fragrance of the particular Attar, while the sandal wood oil constitutes the base on which the fragrance is fixed. The fact that different kinds of Attars like Attar Gulab, Attar Kevra, Attar Motia, Attar Hina etc. are being manufactured by Attar manufacturers and sandal wood oil is used as a base for all such Attars also establishes that the characteristic fragrance of the Attar is imparted by the volatile vapours and not by the sandal wood oil. Sandalwood oil merely fixes the peculiar fragrance of Attar and is used in manufacture of Attars for the purpose of retention of fragrance of the particular Attar. From the monograph in Volume 1 of ' The Chemistry of Essential Oils and Artificial Perfumes' by Ernest J. Perry (Fourth Edition), it can be seen that Sandal-wood Oil contains a large amount of fixed oil as well as volatile oil. Further, the perusal of literature of Aromatherapy basics from kalyx.com, the 'Definition of Aromatherapy Terms' compiled by Jacquelyn Close shows that a fixative is also known as a fixed oil in perfumery and is a material that slows down the rate of evaporation of the more volatile materials in a perfume composition. There is also force in the submission of the learned Advocate that the expression fixed oil is not defined in either the chapter notes to Chapter 33 or in the relevant section notes and the definition of 'fixed vegetable oils' in Chapter 15 is restricted to oils covered under Chapter 15 only as per Supplementary note 2 to the said chapter. Thus the Attar Hina in sandal wood oil base cannot be excluded from the purview of CSH 3301 90 31 on the ground that sandal wood oil is not a fixed oil within the purview of Chapter 15 but an essential oil falling under CSH 3301 29 37. A reference to the eight digit tariff shows that there are instances, where the same item figures in Chapter 15 as a fixed vegetable oil as well as in Chapter 33 as an essential oil. Turmeric Oil is covered under CSH 1515 90 30 as a fixed vegetable oil as well as in CSH 3301 29 49 as an essential oil. Similarly, Garlic Oil is covered under CSH 1515 90 30 as a fixed vegetable oil as well as under CSH 3301 29 47 as an essential oil. We thus find that the inclusion of sandal wood oil in CSH 3301 29 37 as an essential oil would not be fatal to the inclusion of Attars based in sandal wood oil in CSH 3301 90 31. The contention that eight digit 8 digit tariff can be relied upon to determine the earlier classification for the earlier period is also valid.
Bombay High Court Cites 6 - Cited by 12 - S V Manohar - Full Document

M/S Gopal Zarda Udyog Etc vs The Commissioner Of Central Excise,New ... on 30 September, 2005

The aforesaid judgment was distinguished by the Apex Court in Gopal Zarda Udyog Vs. Commissioner of Central Excise, New Delhi -2005 (188) E.L.T. 251 (S.C.) on the basis that in the case of Dharampal Satyapal there was a finding of the Commissioner that the assessee M/s. Dharampal Satyapal knew that kimam was liable to duty and that it was required to obtain 'L-6' licence because M/s. Dharampal Satyapal used to buy Lucknowi Kimam from the other manufacturers, who used to manufacture Lucknowi Kimam after obtaining registration and the requisite licence. The Apex Court held that the judgment of M/s. Dharampal Satyapal would not apply as there was no such finding in the case of Gopal Zarda Udyog. In the present case, the Appellants have specifically contended before the Commissioner that no other Attar manufacturers were paying duty on Attars and the said contention has not been disputed by the Commissioner. Further, the Appellants had also produced documentary evidence of non-payment of duty by other Attar manufacturers at the time the statement of Shri Prakash Dhariwal was recorded.
Supreme Court of India Cites 8 - Cited by 19 - Full Document

Mettur Sandalwood Oil Co., Mettur Dam vs State Of Madras on 8 July, 1964

21. The role of sandal wood oil as a fixative has been discussed by the Hon'ble Madras High Court in Mettur Sandalwood Oil Company Vs. The State of Madras- [1965] 016 STC 009W. The Hon'ble Madras High Court has held that sandalwood oil was a vegetable oil falling within serial no. 20 of the First Schedule of the Sales Tax Act and stood excluded from serial number 51 viz. 'scents and perfumes, powders, snows and scented hair oils'. As per the Hon'ble High Court, the fixatives were defined as substances which were of low volatility than the odoriferous elements and which retard and even up the rate of evaporation of the various odorous constituents. The Hon'ble High Court had also observed that it was common experience that sandalwood oil as sold in the market did not vaporize readily, to serve the purpose of common perfume as it had to be rubbed hard on the hand or some other part of the body so that the temperature can be raised by friction and better vaporization takes place.
Madras High Court Cites 5 - Cited by 9 - Full Document

Cosmic Dye Chemical vs Collector Of Central Excise, Bombay on 6 September, 1994

Thus there was reason for the Appellants to hold a belief that Attar Hina did not attract excise duty. The Appellants had been supplying Attar Hina to M/s. Dhariwal Industries Ltd. under the cover of invoices and were paying Sales Tax and other dues to the Government. Thus there was no wilful suppression of facts or intent to evade duty on the part of the Appellants. As held by the Hon'ble Supreme Court in Cosmic Dye Chemical V. Collector-1995 (75) E.L.T. 721 (S.C.), longer period of limitation can be invoked only when there is wilful suppression on the part of the assessee.
Supreme Court of India Cites 0 - Cited by 112 - Full Document

Damodar J. Malpani And Anr. vs Collector Of Central Excise on 12 September, 2002

In M/s. Narendrakumar & Co.- A/624 to 625/08/CII/EB dated 25/07/208 the Tribunal, relying, inter-alia, upon the judgment of the Hon'ble Supreme Court in Damodar J. Malpani Vs. Collector of Central Excise- 2002 (146) ELT 483 (S.C.), has held that uniformity in classification has to be maintained and when the Appellants had produced evidence that identical products of their competitors were either not taxable or reported as exempted falling under Chapter 09, in various Commissionerates, the question of classifying the products in question under Chapter 21, as excisable, would give rise to a dichotomous situation.
Supreme Court of India Cites 0 - Cited by 19 - Full Document

C-Net Communications (I) Pvt. Ltd. vs Commr. Of Cus. (Import) on 25 May, 2004

Similarly, in C-Net Communications (I) Pvt. Ltd. Vs. Commr. of Customs (Import), Mumbai- 2004 (170) ELT 446 (Tri-Del.) support was drawn from the classification under the 8 Digit Tariff for the view taken on earlier classification. We find that when Attars are specifically included in CSH 3301 90 31 and do not figure in Chapter Heading 33.02 in the 8 digit tariff, it can be deduced that Attars were classifiable under Chapter Heading 33.01 and not under Chapter 33.02 in the earlier tariff. The fact that the Exim Code allotted to Attars was 3301 90 31 under notification no. 14 (RE-98)/97-02 dated the 14th August 1998 issued by the Government of India, Ministry of Commerce, the Exim Code also indicates that Attars were classifiable under Chapter Heading 33.01 during the relevant period.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 1 - Full Document
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