1998 (12) TMI 157 - AT - Central Excise

Summary

The appeal involved the classification of Red Chilli Powder and Amchur under the Central Excise Tariff. The Department classified them as spices under sub-heading 0903.10, while the appellants argued they are condiments not listed in the tariff. Referring to the HSN, it was found that both 'spices' and 'condiments' are covered under Chapter 9, and since these products are mainly used as condiments, they are classified under this heading. The appeal was dismissed, upholding the Department's classification.