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TMI Blog2006 (11) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Vice-President]. The issue in dispute in this appeal relates to eligibility of the product Kissan Sauce Tom Tom Tomato Ketchup falling for classification under CET sub-heading 2103.10 to the benefit of exemption in terms of Sr. No. 10 of Notification 6/2002-CE dated 1-3-2002. Under this Notification, the benefit of exemption is available to Sauces, Ketchup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e examples is tomato ketchup. The Commissioner has clearly mis-read the HSN explanatory note without noticing the fact that Note 4(A) to Chapter 21.03 is not only illustrative of mixed condiments and mixed seasoning but also sauces and preparations thereof. Note (A) is reproduced below :- (A) Sauces and Preparations Therefor; Mixed Condiments and Mixed Seasongs. This heading covers preparatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing spices differ from the spices and mixed spices of headings 09.04 to 09.10 in that they also contain one or more flavouring or seasoning 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). Examples of products covered by the heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose of this case because it is not the contention of the appellants that the product in dispute falls for classification under Chapter 9. The fact that Note 1(b) to Chapter 9 of HSN states that mixtures those constitute mixed condiments or mixed seasonings are classified in heading 21.03, is not sufficient to hold that the product in dispute is only a mixed condiment and mixed seasoning for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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