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TMI BlogClassification of Indian traditional convenience food mixes masalas and condiments - Chapter 9 and headings 21.03 or 21.08 - Regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... puliyogare powder, vangibath mix, instant samber mix, vangibath powder, sambar powder, instantbisibe lebath, rasam powder, bisibelebath masala, mix spiced chutney powder, cury powder, pickle masala, garam masala etc. 2. From the reports received from the Commissionerates, it is observed that while in some places the products in question are being classified as either 'spices' of Chapter 9 of CET or as 'Mixed Condiments and mixed seasonings' of Heading 21.03 of CET, in others the same products are being classified under Heading 2108.90 as 'edible preparations not elsewhere specified or included'. In the latter case, Chapter Notes 9(b) 9(c) of Chapter 21 are being relied upon for classifying these products under the sub-beading 2108.90. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or Chapter-9 (Val. I Page 158). 3.2 While the Explanatory Notes in HSN distinguish between spices on the one hand and mixed condiments and mixed seasonings on the other, the English Dictionary meanings and statutory bodies dealing in quality specifications of spices, condiments and seasonings often use these words interchangeably. What is however emphasised in the literature on the subject is that the essential character of these substances is in their function, viz., to add flavour, aroma and pungency to various food preparations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r seasoning would appear to merit classification as spices or mixed condiments and seasonings. On the other hand, products like instant samber mix, instant rasam mix, instant spiced bhath mix (bisibelebath) or instantkharabhath mix consisting of dal or rice flakes or sooji along with spices and other substances and which can be made up into food preparations by simply mixing and boiling / cooking in water would merit classification as miscellaneous edible preparations of heading 2108 of Central Excise Tariff. 5. In view of the above, board desires that classification of each product be decided on merit having regard to discussions herein above. Sd/- (S.C. Bhatia) Under Secretary (CX.1) - Circular - Trade Notice - Public Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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