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2015 (9) TMI 1207 - AT - Central ExciseClassification of mixtures of spices - whether under Chapter 9 of the Central Excise Tariff as claimed by the appellant or under Chapter 21 as stated by the Department - Held that:- The conclusion of the Original Authority is not substantiated to the effect that how such addition of certain chemicals or additives has taken away the essential character of the spice mix. The predominant and the critical character of the mix is derived from the spices only. The addition of additives and chemicals for whatever proportion has not taken away the essential character of the spice mix in its flavour, aroma, etc. There is no concrete evidence or discussion in the finding of the Original Authority to that effect. Further, the addition of ingredients like onion powder, garlic powder and tamarind, etc was considered as addition of other materials. This is factually incorrect as the garlic and turmeric or tamarind are the spices as understood in common parlance as well as by the experts in the field. The Spice Board clearly indicates the garlic and tamarind as Indian spices. Hence, the addition of these items if at all cannot be a consideration for excluding the classification for spice mixtures under Chapter 9. Having closely examined the scope of entry under Heading No.2103 and the scope of Chapter 9 of the Central Excise Tariff, we come to the conclusion that the spice mixtures produced by the appellants are to be classified under Chapter 9 and not under Heading No.21. - Decided in favour of assessee.
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