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Incense sticks/Sambrani/Agarbathi are of a preparation of aromatic plant matter, often with the addition of essential oils extracted from plant, intended to release fragrant smoke for religious, therapeutic, or simply aesthetic purposes as it burns. It is a rich blend of enchanting perfume compounds blended together for everlasting fragrance and creates an ideal atmosphere for prayer and pleasure. The Basic Preparation and Ingredients : It has been brought to the notice of the Board that field formations are demanding duty on the compound preparation arising during the course of manufacture of Agarbathi classifying them under heading 3302.90 of the Central Excise Tariff as odoriferous compound. 2. The matter has been examined in the Board. The Agarbathi manufacturing process involves simple mixing of a few aromatic chemicals with a base oil in a container in liquid form which is mixed directly with the dough or applied on Agarbathi in the required proportion and such dough, mixed with the aromatic compound; is used for rolling of Agarbathi. The Agarbathi manufacturers normally carry out the whole process in a continuous manner in the course of manufacture of Agarbathi. 3. Moreover, each brand of Agarbathi has a different fragrance which is on account of the different formulation used by the manufacturers which is specific to that particular brand. Preparation of such odoriferous compound, substances applied on the Agarbathi varies from one Agarbathi manufacturer to another. Such preparations are not sold by them in the market so as to keep their respective trade secrets. As the constituents, their proportions and formula of preparation are kept as secret, such compounds cannot be considered to be marketable in the commercial parlance
(Rated by 4 Council Members)
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