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TMI Blog2018 (2) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... definitely form part of the resultant product "Pulihora Paste”. It is understood that "Pulihora Paste " is not a ready to eat product but it has to be added with cooked rice, fried in hot edible oil, ground/cashew nuts if desired. Such a functional use of the impugned product is exclusively for rendering "Pulihora" the food preparation with aromatic, flavouring or seasoning properties - classified under chapter 9. Biryani Masala Paste - Held that: - the judgment of the Tribunal in the case of Narendrakumar & Co., [2008 (6) TMI 621 - CESTAT MUMBAI], squarely covers the issue in favor, where it was held that 'Biryani Masala Paste' would not fall under Chapter 20 it will fall under Chapter 9 and the respondents have claimed same under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue's case in the grounds of appeal is directed against the First Appellate Authority to approach the classification of this item is the wrong to that extent and has not considered the fact that 'Pulihora Paste' is used directly for consumption, hence it would not fall under Chapter 9, it would merit under Chapter heading should be 21. It is the claim, that the First Appellate Authority has wrongly relied upon the experts opinion as there was no necessity of seeking opinion of expert for the classification of Pulihora Paste' it is of tamarind concentrate is very clear from the records; as classification of 'Biryani Masala Paste' it is the submission it would not fall under Chapter 20 as the said heading will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re articulated correctly to classify the product under chapter 9: 7. The adjudicating authority termed the reliance placed by the appellant on the Board Circular No.205/39/96, CX F No.16/4/95-CX-I, dated 30.04.1996 as misplaced and further Said that the product 'Pulihora Paste ' merits classification under Chapter heading 2103, It is true that the Circular aims at drawing a distinction between classification of the products under Chapter 2103 90 40 vis-a-vis Chapter 21.08, but also makes it clear as to what is meant by Spices and what is meant by Mixed Condiments and Seasonings i It defines Spices ''J as a group of vegetable products, rich in essential oils and aromatic principles and remain in Chapter 9 of CET as l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs' by placing reliance on the definition given in Concise Oxford Dictionary 11 th Edition 2004. Further relying on HSN Explanatory Notes for Chapter Sub Heading 2103, he held that the presence of spices in the constituents of Pulihora Paste is not significant enough to given the mixture the essential character of a spice. The finding is erroneous as the constituents like (l) tamarind; (2) Mustard Seed, (3) Turmeric Powder; (4) Green Chillies; ad (5) Curry Leaves account for 62.65% which are nothing but Spices or Edible parts of Plants The essential character of these Spices viz., aromatic, flavouring and seasoning etc., would definitely form part of the resultant product Pulihora Paste . It is understood that Pulihora Paste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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