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2011 (3) TMI 311 - SC - VAT and Sales TaxJaljira - Appetizer or Masala - whether Jaljira which is a product manufactured by the respondent herein is only an appetizer and is not a masala and therefore liable to sales tax at the rate of 10% and not 16% - There is no doubt that Jaljira is a drink. The contents of Jaljira is put into water and taken as digestive drink - most of the items used in the manufacture of Jaljira are nothing else but spices - When spices are grinded and mixed, it gives rise to a new product, which is a mixed masala - Different ingredients are used in preparation of Masala after grinding and mixing several ingredients and when they are so grinded they lose their own identity and character and a new product separately known to the commercial world comes into existence - It is settled law that when one particular item is covered by one specified entry, then the Revenue is not permitted to travel to the residuary entry - If from the records it is established that the product in question could be brought under a specific entry then there is no reason to take resort to the residuary entry - The clarificatory letter which was issued by the Department is also placed on record which specifically states that “Packed Masala” used in entry number 184 means, a Masala where two or more ingredients are mixed and sold in packed conditions and taxable 16% - Other products of the assessee such as Aachar Masala, Jaljeera powder, Anar Masala, Methi Chatani, Pudina, Lehsoon Chatni, Chat Masala, Kitchen Masala, Mangodi Masala, Sambhar Masala, Dal Masala, Kasuri Methi, Heena Powder, Shikkai Powder, Lahsoon powder, must be held to be Masala packed.
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