2013 (9) TMI 1027

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.... Mishra, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - Heard both sides. The short issue involved in the matter is whether the appellants are required to pay cess on menthol crystals or not. 2. The facts of the case are that the appellants are engaged in the manufacture of menthol/menthol crystals and classified the product under Customs Tarif....

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....other hand, the ld. Addl. Commissioner (AR) for the department strongly opposed the contention of the ld. Counsel and submits that as per Spices Board Act, Section 2 of the said Act defines 'spices' means the spices specified in the Schedule and as per the Schedule at Sr. No. 20 'Mint' is mentioned and there is a clarification below that the spices in any form including curry powders, spice oil, o....

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.... spice and cess is payable as per the Spices Cess Act, 1986. Therefore, it is irrelevant whether Chapter 9 of Customs Tariff Act, 1975 excludes mint from spices and separate Chapter 29 has been created for classification of menthol crystals/menthol, a separate item from spices under the Customs Tariff Act, 1975. Therefore, we are of the confirmed view that the appellants are liable to pay cess as ....