https://www.taxtmi.com/caselaws?id=112632 Digestive tablets made from a mixture of spices were held not to fall under the spice heading because they did not retain the essential character of spices in common parlance or trade. The products were manufactured as tablets, marketed as digestive preparations, and were not used in cooking or as condiments. Classification therefore followed their commercial identity rather than the mere presence of spice ingredients, and the residuary heading for edible preparations applied instead of the specific spice entry. en-us Tue, 21 Sep 2004 00:00:00 +0530 Tue, 01 May 2012 10:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112632 Digestive tablets made from a mixture of spices were held not to fall under the spice heading because they did not retain the essential character of spices in common parlance or trade. The products were manufactured as tablets, marketed as digestive preparations, and were not used in cooking or as condiments. Classification therefore followed their commercial identity rather than the mere presence of spice ingredients, and the residuary heading for edible preparations applied instead of the specific spice entry. Case-Laws Central Excise Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112632