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    <title>2003 (3) TMI 467 - CEGAT, MUMBAI</title>
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    <description>Jaljira powder, composed of salts, dry mango, cumin, mint leaf, black pepper, citric acid, kachri, asafoetida, tamarind powder, dry ginger, chilli, pepper long and clove, was treated as a composite edible preparation rather than a mere spice mixture. Relying on a prior Tribunal view on an almost identical product, it was held classifiable under Heading 21.08 and not under Heading 09.03. The penalty was also found unsustainable because the orders did not disclose any specific reason or supporting basis for its imposition, and it was therefore set aside.</description>
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    <pubDate>Fri, 07 Mar 2003 00:00:00 +0530</pubDate>
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      <title>2003 (3) TMI 467 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=107480</link>
      <description>Jaljira powder, composed of salts, dry mango, cumin, mint leaf, black pepper, citric acid, kachri, asafoetida, tamarind powder, dry ginger, chilli, pepper long and clove, was treated as a composite edible preparation rather than a mere spice mixture. Relying on a prior Tribunal view on an almost identical product, it was held classifiable under Heading 21.08 and not under Heading 09.03. The penalty was also found unsustainable because the orders did not disclose any specific reason or supporting basis for its imposition, and it was therefore set aside.</description>
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