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    <title>1998 (12) TMI 157 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification turned on the chapter notes and the Harmonized System of Nomenclature, which were treated as recognised aids to interpret Chapter 9 of the Central Excise Tariff Act, 1985. Spices were read as vegetable products used mainly as condiments, including whole, crushed or powdered forms, so the terms spices and condiments were treated as overlapping for tariff purposes. Red chilli powder and amchur were therefore classifiable as spices under Chapter 9 and not outside the tariff as non-excisable condiments.</description>
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    <pubDate>Mon, 14 Dec 1998 00:00:00 +0530</pubDate>
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      <title>1998 (12) TMI 157 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89511</link>
      <description>Tariff classification turned on the chapter notes and the Harmonized System of Nomenclature, which were treated as recognised aids to interpret Chapter 9 of the Central Excise Tariff Act, 1985. Spices were read as vegetable products used mainly as condiments, including whole, crushed or powdered forms, so the terms spices and condiments were treated as overlapping for tariff purposes. Red chilli powder and amchur were therefore classifiable as spices under Chapter 9 and not outside the tariff as non-excisable condiments.</description>
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      <pubDate>Mon, 14 Dec 1998 00:00:00 +0530</pubDate>
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