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2018 (2) TMI 1494 - AT - Central ExciseClassification of goods - Pulihora Paste - Biryani Masala Paste - respondent have classified the said products under Chapters 9 and Chapter 20 respectively of the Central Excise Act, 1985 claiming benefit of "nil" rate of duty - Revenue sought to classify the said products under chapter 21 as mixed condiments and seasoning liable to Central Excise Duty at the applicable rate - Held that: - as regards 'Pulihora Paste', the First Appellate Authority has recorded that The essential character of these "Spices" viz., aromatic, flavouring and seasoning etc., would definitely form part of the resultant product "Pulihora Paste”. It is understood that "Pulihora Paste " is not a ready to eat product but it has to be added with cooked rice, fried in hot edible oil, ground/cashew nuts if desired. Such a functional use of the impugned product is exclusively for rendering "Pulihora" the food preparation with aromatic, flavouring or seasoning properties - classified under chapter 9. Biryani Masala Paste - Held that: - the judgment of the Tribunal in the case of Narendrakumar & Co., [2008 (6) TMI 621 - CESTAT MUMBAI], squarely covers the issue in favor, where it was held that 'Biryani Masala Paste' would not fall under Chapter 20 it will fall under Chapter 9 and the respondents have claimed same under Chapter 20 the effect being that product 'Biryani Masala Paste' is attracting "nil" rate of duty in both Chapters - decided in favor of assessee. Appeal dismissed - decided against Revenue.
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