2003 (12) TMI 395

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..... ocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been preferred by the Revenue against a part of the impugned order-in-appeal, the issue relates to the classification of the product known as Churan Goli manufactured by the respondents. 2. The plea taken up by the respondents is that this product is classifiable under Chapter Heading 9.03 as spice .....

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..... ment. 4. For classifying the product Churan Goli under Chapter 9.03, the learned Commissioner (Appeals) has observed that addition of spices like salt and black pepper etc. to the main spices is made for the purpose of giving taste and flavour thereto, but it is a fact that the mixture obtained by adding the above ingredients retain the essential character of spices falling under Chapter 9.0 .....

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..... s. The product in question Churan Goli could not by any stretch of imagination be said to be spice and as such, did not fall within the purview of Chapter 9 or even Heading 21.03. It merits classification only under the residuary Heading 21.08. The learned Counsel has no doubt referred to the Circular No. 197/31/96-CX., dated 15-4-1996. But the same has got no application to the case of the respon .....

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