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TMI Blog2006 (10) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... r the heading 2101.10 refers to Unit Containers and bearing a brand name. The Commissioner (Appeals) has accepted their plea and set aside the Order-in-Original, classifying the products in question under residuary heading No. 2104.10 carrying nil rate of duty. The Department has classified the products under heading 2103.10 attracting duty at 16%. The Commissioner (Appeals) after detailed examination has held that the item is identical to the products held for classification under heading claimed by the assessee in the case of MTR Food Products v. Commissioner of Central Excise, Bangalore [2000 (118) E.L.T. 392]. This citation is disputed by the Revenue for application on the ground that the product in the case of MTR Food Products was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substances of Chapters other than Chapter 9, in such proportions that the mixture has no longer the essential character of a spice within the meaning of Chapter 9 (see the General Explanatory Note to that Chapter) (2) Soups and Broths and Preparations therefore : This category includes : (1) Preparations for soups or broths requiring only the addition of water, milk etc. (2) Soups and broths ready for consumption after heating. These products are generally based on vegetable products (flour, starches, tapioca, macaroni, spaghetti and the like, rice, plant extracts etc.), meat, meat extracts, fish, crustaceans, mollusks or other aquatic invertebrates, peptones, amino-acids or yeast extract. They may also contain a considerable propor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This product is in paste form and is packed in Bottles. Ingredients that are used in the manufacture are Tamarind, Salt, Sugar, Turmeric Powder, Citric Acid, Chilly Powder. Pepper Powder, Coriander Powder, Cumin Powder, Gingley Oil, Mustards, Asafoetida and Cumin seed. Process of Manufacture : Cleaned Tamarind is soaked in filtered hot water along with Salt, Sugar, Turmeric Powder and Citric Acid. Then the above mixture passes through pulper to get fine paste. Then Chilly powder, Pepper Powder and Coriander Powder are added and allowed to settle. Then mix is fried in Gingely Oil along with Mustards, Cumin Seed and Asafoetida. End use : One teaspoon of Paste is to be mixed with 150 ml of boiling water to make Rasam. Rasam is a common S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vegetable substance used is such as a part of one s food known as RASAM. It is a settled law that for interpretation of statutes like our Central Excises Act that meanings given to articles in a fiscal statutes like this must be understand in the same manner as people in trade and commerce, conversant with the subject generally treat and understand them in the usual course. The Hon ble Supreme Court, in many instances pointed that in interpreting the meaning of words, in a taxing statute, it should be understood as in common parlance or in the commercial world - in particular sense with its primary function and utility. It is now well settled law that the words of every day use occurring in a taxing statute must be construed not in their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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