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TMI Blog2015 (9) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... e mix is derived from the spices only. The addition of additives and chemicals for whatever proportion has not taken away the essential character of the spice mix in its flavour, aroma, etc. There is no concrete evidence or discussion in the finding of the Original Authority to that effect. Further, the addition of ingredients like onion powder, garlic powder and tamarind, etc was considered as addition of other materials. This is factually incorrect as the garlic and turmeric or tamarind are the spices as understood in common parlance as well as by the experts in the field. The Spice Board clearly indicates the garlic and tamarind as Indian spices. Hence, the addition of these items if at all cannot be a consideration for excluding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount to manufacture during argument and oral submissions, ld. Counsel for the appellant pleaded that the classification of the products in question can be decided leaving the other issues open. As stated, the appellants are procuring various types of spices and produces different combination of mixtures of spices as per their requirement to be used in various types of namkeens and potato chips, etc. marketed by them. The short question involved is the classification of such mixtures of spices whether under Chapter 9 of the Central Excise Tariff as claimed by the appellant or under Chapter 21 as stated by the Department. 3. Heard both the sides and perused the appeal records and written submissions. 4. Ld. Counsel for the appellant, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of headings 09.04 to 09.10 in that they also contain one or more flavouring or seasonings 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. 6. Ld. Authorised Representative reiterating the findings in the order-in-original of the ld. Commissioner stated that the basic principles for determination of classification of the mixtures under Chapter 9 or under Heading No.2109 is that the retention of their essential character even after the addition of materials of other Chapter (other than spices). 7. In the present case, the various spice mixtures contain added products like jaggery, tamarind, sugar, citric acid, salt, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not clear as to the nature of such substances and how the essential character of the spice mix is lost on addition of the other substances. It is clear from the Chapter Note under Chapter 9 that mixtures of two or more of the spices (Heading No.0904 to 0910) ought to be classified under Heading No.0910 even if they contain other substances. The only condition being that the resulting mixtures retain the essential character of the goods of those headings. The Revenue case is that addition of other materials have resulted in a new spice mixtures with a distinct taste, aroma, flavour and pungency, specific to the type of namkeens to be manufactured. In fact, the ld. Commissioner sought to discard the affidavit filed by the various persons incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Board's Circular No.205/39/96-CX dated 30.04.1996 also dealt with the issue. Relevant extracts are as below: Spices: Spices i.e. a group of vegetable products (including seeds etc), rich in essential oils and aromatic principles and which because of their characteristic taste are mainly used as condiments. Spices (including mixed spices) containing added substances of other Chapters, but themselves having flavouring or seasoning properties, remain in this Chapter provided the added quantity does not affect the essential character of the mixture as a spice, (Vol.1 Page 61) Condiments / Seasonings: Mixed condiments and mixed seasonings containing spices differ from spices and mixed spices of Headings 09.04 to 09.10 in tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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