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of <h1>Appellate Tribunal Grants Early Hearing for Appeal on Spice Classification</h1> <h3>MTR DISTRIBUTORS PVT. LTD. Versus COMMISSIONER OF C. EX., BANGALORE</h3> The Appellate Tribunal granted an early hearing for Appeal Nos. E/2315/97 and E/803/98 based on a circular by the Board of Central Excise & Customs ... Classification of goods Issues:Classification of spices under Chapter 9 of CET, mixed condiments, and mixed seasonings under chapter sub-heading 2108.90 as edible preparation not elsewhere specified or included. Request for early hearing of Appeal Nos. E/2315/97 and E/803/98 based on a circular issued by the Board of Central Excise & Customs. Classification of various products like Sambar Powder, Rasam Powder, Vangibath Powder, Spiced Chutney Powder, Puliyogere Powder, Bisibelebhath Masala, Madras Sambar Powder, and Madras Rasam Powder. Appeal against the order passed by the Commissioner of Central Excise holding certain items classifiable under specific chapters. Interpretation of Board's circular on the classification of the product in question. Effect of the amendment in Chapter 9 in 1998. Consideration of Board's circular and Supreme Court judgments in classification disputes. Remand of the matter for re-examination by the original authority.Analysis:The Appellate Tribunal considered an application for early hearing of Appeal Nos. E/2315/97 and E/803/98 based on a circular issued by the Board of Central Excise & Customs regarding the classification of spices under Chapter 9 of the Central Excise Tariff. The appellants argued that the classification issue had a recurring effect on various firms and caused hardship due to the pending appeal. The Tribunal accepted the request for early hearing based on the Board's circular and proceeded with the appeals.In both appeals, various products like Sambar Powder, Rasam Powder, Vangibath Powder, Spiced Chutney Powder, Puliyogere Powder, Bisibelebhath Masala, Madras Sambar Powder, and Madras Rasam Powder were under dispute for classification. The demands confirmed for these products for different periods were also mentioned in the judgment.The order passed by the Commissioner of Central Excise classifying certain items under specific chapters was challenged by the appellants. They argued that the Commissioner did not consider the effect of the Board's circular and the judgment on the non-applicability of a larger period. The appellants sought a remand for re-examination, citing an amendment in Chapter 9 in 1998 and Supreme Court judgments emphasizing the classification under Chapter 9 for such products.The Tribunal analyzed the Board's circular, which clarified the classification of spices under Chapter 9, even when mixed with other substances. The circular's impact and the subsequent amendment in Chapter 9 were crucial factors in the classification dispute. The Tribunal highlighted the binding nature of Board circulars on lower authorities and the need for reconsideration based on the circular and relevant judgments.In conclusion, the Tribunal allowed the appeals by remanding the matter to the original authority for reconsideration in light of the Board's circular, the amendment in Chapter 9, and the Supreme Court judgment. The authorities were directed to provide a full opportunity for the appellants to present their case during the re-examination process, considering the recurring effect of the issue.
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