TMI Blog2024 (5) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... J. For the Petitioner : Mr. Prakash Shah a/w Mr. Mihir Mehta a/w Mr. Jas Sanghavi i/b M/s. PDS Legal For the Respondent Nos. 4 and 5 : Mr. M.P. Sharma a/w Ms. Sangeeta Yadav. For the State / Respondent Nos. 6 and 7 : Ms. Shruti D. Vyas, Addl. G.P. a/w Ms. P.N. Diwan, A.G.P. P.C. 1. We find that the impugned order has crossed the limit of propriety in the Additional Commissioner not following the orders which are passed by the Principal Commissioner in the Petitioner s own case where the classification of the goods in question, which are mixed spices, has been accepted under the heading 09109100 of the GST Tariff. The Order dated 30th June 2021, which arose out of the same investigation and the show cause notice issued to the petitioner, was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eer Butter Masala Mix, Mutton Gravy Mix, Paneer Bhurji Mix, Pavbhaji Mix, Shahi Panneer Mix, Suhana Dal Makhani Mix, etc. All these products dealt in both the OIO dated 13.03.2009 and SCN dated 18.06.2020 are spice mixes or its mixture of various spices used in Indian cuisine and are spices blended together which are further used as spices. As the entire product range are similar, prefixing the brand name Suhana and mentioning it as complete spice mix will not alter the classification of the products, Therefore, I conclude that the issue of classification dealt in the impugned SCN dated 18.06.2020 is no more, res integra as the same same has been already decided in favour of the Noticee vide the aforesaid Order in Original. 17. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hieving harmony in the judicial system, it will lead to judicial anarchy. [para 10] iii. SUNFLAG IRON STEEL CO. LTD. Versus ADDITIONAL COLLR. OF C. EX. NAGPUR-2003 (162) E.L.T. 105 (Bom.), wherein it was held that- Precedent - Tribunal's judgment and order are binding on all Revenue officers and assessee unless set aside by superior courts. [paras 9, 11] The said judgement of High Court was Maintained in Supreme Court citation- 2004 (164) ELT A178 (Supreme Court). On the basis of the above discussion and findings, as the issue raised in the SCN dated 18.06.2020 is no more Res Integra and following the principles of Stare Decisis, I conclude that the impugned show cause cum demand notice dated 18.06.2020 is not sustainable on merits and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not retain 'essential character' of that of spices and hence they fall out of chapter heading 0910. The case is based on various judicial decisions, HSN and practices followed by other players in the field. While the noticee has sought to justify the classification under heading 0910 and GST paid @ 5%, mainly relying on test reports and earlier decision dated 30.06.2021 under legacy delivered by the Principal Commissioner, Central GST, Pune. The said decision is under challenge before CESTAT by the Deptt. It is contention of the notice the said decision is bound on lower authorities and Deptt. bound to follow the same. In this regard it is seen that order passed by the Commissioner under Central Excise Act is not binding on any o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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