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of <h1>Classification of Masalas under Central Excise Act upheld, demands and penalties set aside</h1> <h3>Ashok Grih Udyog Kendra Ltd., Shubham Goldiee Masale (P) Ltd. Versus Commissioner of Central Excise, Kanpur</h3> Ashok Grih Udyog Kendra Ltd., Shubham Goldiee Masale (P) Ltd. Versus Commissioner of Central Excise, Kanpur - 2017 (357) E.L.T. 265 (Tri. - All.) Issues:1. Classification of various Masalas under Central Excise Act2. Demand raised on goods including Gulabjamun Mix3. Show Cause Notices issued to Ashok Grih Udyog Kendra Ltd.4. Appeals filed by Shubham Goldiee Masale (P) Ltd. and Ashok Grih Udyog Kendra Ltd.5. Grounds of appeal raised by both parties6. Ruling on the classification of Jaljeera, Dehati Buknoo, and Gulabjamun Mix7. Decision on demands and penalties imposedAnalysis:1. Classification of Masalas: The judgment dealt with the classification of various Masalas under the Central Excise Act. The issue arose regarding the classification of products like Jaljeera, Dehati Buknoo, and Milk Masala. The Hon'ble Apex Court's ruling on Jaljeera as a Masala packed into packets was cited, and it was determined that these products fell under Chapter Sub-heading 09.03. The chapter note 3 of chapter 9 supported this classification, leading to a decision in favor of the appellants.2. Demand on Goods: The demand raised on goods, including Gulabjamun Mix, was a significant issue in the judgment. The Show Cause Notices issued to Shubham Goldiee Masale (P) Ltd. raised concerns about the classification of goods under Chapter Heading 21.08/21.06. However, it was argued that Shubham Goldiee Masale was only involved in trading Gulabjamun Mix, not manufacturing it. The reliance on documents and statements led to the conclusion that the demands confirmed by the Original Authority were contrary to the law.3. Show Cause Notices to Ashok Grih Udyog Kendra Ltd.: Ashok Grih Udyog Kendra Ltd. was issued Show Cause Notices covering periods from 1996 to 2006. The Notices proposed the classification of Masalas under Chapter Sub-heading 2108, contrary to the classification claimed by the company under Chapter Sub-heading 09.03. The adjudication resulted in the confirmation of demands for certain products while dropping demands for others, with penalties imposed accordingly.4. Appeals and Grounds: Appeals were filed by Shubham Goldiee Masale (P) Ltd. and Ashok Grih Udyog Kendra Ltd. against the Orders-in-Original. The grounds of appeal included arguments related to the classification of products, relying on previous rulings and orders. Both parties contested the demands and penalties imposed by the Original Authority.5. Ruling and Decision: The judgment extensively analyzed the classification of Jaljeera, Dehati Buknoo, and Gulabjamun Mix. The Hon'ble Apex Court's ruling on Jaljeera as a Masala was key in determining the classification under the Central Excise Act. The decision favored the appellants, setting aside demands and penalties imposed by the Original Authority. The judgment allowed both appeals partially, granting the appellants consequential benefits as per the law.This comprehensive analysis of the judgment highlights the key issues, arguments, and decisions made by the tribunal regarding the classification and demands related to Masalas under the Central Excise Act.
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