https://www.taxtmi.com/caselaws?id=91792 Tariff classification of spices and masala-like mixtures had to be reconsidered because binding departmental circulars and the Chapter 9 amendment were not properly applied. The circular stated that mixtures retaining the essential character of spices fall under Chapter 9, and Chapter Note 3 expressly covered spices in whole, crushed or powdered form, including such mixtures and products commonly known as masalas. The Tribunal held that the original authority had failed to give effect to the circular or adequately address the amended note, and the limitation objection also required fresh examination. The impugned order was set aside and the matter remanded for reconsideration after hearing the appellants. en-us Thu, 06 May 1999 00:00:00 +0530 Thu, 20 Oct 2011 18:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91792 Tariff classification of spices and masala-like mixtures had to be reconsidered because binding departmental circulars and the Chapter 9 amendment were not properly applied. The circular stated that mixtures retaining the essential character of spices fall under Chapter 9, and Chapter Note 3 expressly covered spices in whole, crushed or powdered form, including such mixtures and products commonly known as masalas. The Tribunal held that the original authority had failed to give effect to the circular or adequately address the amended note, and the limitation objection also required fresh examination. The impugned order was set aside and the matter remanded for reconsideration after hearing the appellants. Case-Laws Central Excise Thu, 06 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91792