Spice classification: coriander seeds sold in pouches remain spices and fall under the spices tariff heading, not prepared foods. Dhana Dal/Dhania Ki Dal/Coriander seeds packaged in pouches retain their essential character as spice seeds under the HSN Explanatory Notes to Chapter 9; processing steps and additions such as salting do not exclude them from Chapter 9, and Chapter 21 expressly excludes spices, supporting classification of the product as spices under the Central Excise Tariff rather than as miscellaneous edible preparations.
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Provisions expressly mentioned in the judgment/order text.
Spice classification: coriander seeds sold in pouches remain spices and fall under the spices tariff heading, not prepared foods.
Dhana Dal/Dhania Ki Dal/Coriander seeds packaged in pouches retain their essential character as spice seeds under the HSN Explanatory Notes to Chapter 9; processing steps and additions such as salting do not exclude them from Chapter 9, and Chapter 21 expressly excludes spices, supporting classification of the product as spices under the Central Excise Tariff rather than as miscellaneous edible preparations.
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