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TMI Blog2004 (9) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified or included). The name of the products, their components and processes undertaken are detailed as under :- Sl. No. Name of the item Contents Process undertaken 1. Pathar Hazam Churan Dry mango, pepper, cumin, dry ginger, akarkara, salt, black salt, citric, etc. Churan is made by grinding process and moisturisation 2. Churan Anardana Pomegranate, pepper, cumin, akarkara, dry ginger, dry mango, large cardamom, rose petals, salt, sugar, citric, etc. -do- 3. Punch Anardana Pomegranate, pepper, cumin, akarkara, dry ginger, dry mango, large cardamom, rose petals, salt, sugar, citric, etc. -do- 4. Anardana Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated on cumin to make Churan Goli. 14. Gat Hazam Roasted cumin, cumin salt, pepper, dry mango, dry ginger, black salt, etc. Grinded, mixed and coated on cumin to make Churan Goli. 15. Aam Wati Dry mango, dry ginger, cumin, black salt, pepper, sugar, etc. Grinded and mixed to make tablets. 16. Hapus Dry mango, dry ginger, cumin, black salt, pepper, sugar, etc. Grinded, mixed to make tablets 17. Orangi Dry mango, dry ginger, chilly, salt, black salt, pepper, sugar, etc. -do- 18. Punch Lamina Pepper long, akarkara, dry ginger, pepper, asafoetida, cumin, dry mango, salt, black salt, nausadar, sugar, citric, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... black salt, citric, etc. -do- 30. Shodhy Harad Dry mango, termelia chevula, amla, celery, nausadar, akarkara, salt, black salt, citric, etc. -do- 31. Harad Hand-made Dry mango, termelia chevula, amla, celery, nausadar, akarkara, salt, black salt, citric, etc. Grinded, mixed and moisturized to make churan goli. 2. The respondents have claimed classification of these products under Heading 9.03 by relying upon the definition of Spices as given under Chapter Note 3 to Chapter 9. Whereas the Revenue has sought the classification of these items under Chapter Heading 2108.99, being edible preparation, not elsewhere specified or included and not even covered by the definition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. They are usually designed to be added to prepared food at the table . 6. Similarly, in Webster s New Encyclopeadic Dictionary, it had been defined as under: - Condiment - Something used to give appetizing taste to food; especially a pungent seasoning . 7. From the above-referred definitions, it is quite evident that a condiment is a substance used either during the preparation of food or it is added to the prepared food on the table in order to add a certain flavour or a taste. It has, thus, an integral relation to the food prior to its consumption. The argument of the ld. Counsel that since the disputed products, had been prepared from the mixture of various spices, detailed in the above referred table, and the mixture retained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng some spices was sought to be classified under Chapter 9, but the Tribunal did not accept that classification and rather concluded that the product was classifiable under Chapter Heading 2108.99. The observation of the Bench in that case recorded in paras 7 and 8 reads as under :- 7. The appellants have, no doubt, alleged that the product Jaljira was prepared by them from salt (40%), Kalanamak (1%), Nimbu Ka Sat (citric) (acid) (8%), Sonth (10%), Kalimirch (10%), Pudhina (10%), Hing (1%), Jira (18%) and Lalmirch (2%) but that itself is not enough to hold that Jaljira is a masala/spice especially when it is not even commonly known as such but rather it is known as drink. It is well settled that the goods have to be classified accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gestive tablets and not as spices. The Tribunal in the case of CCE, Jaipur v. Jain Products [decided by Order No. 70/04-B, dated 18-12-2003 = 2004 (165) E.L.T. 47 (T)], has held the classification of digestive tablet called Churan Goli not under Heading 9.03 as spices but under residuary Heading 21.08. 10. The law laid down in Mahashian Di Haiti (Pvt.) Ltd. v. CCE, New Delhi [1999 (105) E.L.T. 589 (Tribunal)], referred by the ld. Counsel, wherein red chilli powder and Amchur have been held to be classifiable under Chapter 9, is not attracted to the facts of the present case as both these products even in the common parlance/trade are known as spices. These are also used as spices in the preparation of the food. But none of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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