TMI Blog2001 (9) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... d document purports to be show cause notice served on the petitioner, wherein it was stated that the petitioner was manufacturing edible preparations such as Turmeric Powder, Chilly Powder, Coriander Powder, Masala Powder, Sundavathal and washing and cleaning preparations such as Soapnut powder and cleaning powder and as such those preparations are coming within the edible preparation as classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner should have availed of the alternative remedies provided under the Act. 5. In the counter affidavit, it is also further submitted that - "in the meantime, the Ministry of Finance, Department of Revenue in their letter F. No. 16/4/95-CXI, dated 30-4-1996 (Circular No. 205/39/96-CX) have given certain instructions on the classification of Spices. According to the instructions, products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 6 it is submitted that as per the instructions given in the Ministry's letter F. No. 16/4/95-CX, dated 30-4-1996 (Circular No. 205/39/96-CX) all the goods manufactured by the petitioner except branded soap-nut powder, branded sundavathal, branded appalam and unbranded Turmeric are classified under sub-heading No. 0903.10 as spices and the same has since been approved." 6. In the course of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly accepting the contention of the petitioner, I do not think any useful purpose would be served by directing the petitioner to undergo the process of filing show cause and pursuing the statutory remedies. In view of the stand taken in the counter affidavit itself, the show cause notice so far as it relates to articles included in 0903.00 is quashed. It is however made clear that if there is any o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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