https://www.taxtmi.com/caselaws?id=120162 Tariff classification of ready-to-use Tomato Rasam Paste and Pepper Rasam Paste turned on their essential character, composition, method of preparation, packing and end use; as they were consumed after adding boiling water and could function as soup or with rice, they were classifiable as preparations for soups and broths under Heading 2104.10, not as mixed condiments or mixed seasonings under Heading 2103.10. The distinction between paste and powder was treated as immaterial because commercial and common parlance pointed to the same essential use. In a bona fide classification dispute, where the assessee's view was sustainable, penalty was not justified. en-us Fri, 13 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 12:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120162 Tariff classification of ready-to-use Tomato Rasam Paste and Pepper Rasam Paste turned on their essential character, composition, method of preparation, packing and end use; as they were consumed after adding boiling water and could function as soup or with rice, they were classifiable as preparations for soups and broths under Heading 2104.10, not as mixed condiments or mixed seasonings under Heading 2103.10. The distinction between paste and powder was treated as immaterial because commercial and common parlance pointed to the same essential use. In a bona fide classification dispute, where the assessee's view was sustainable, penalty was not justified. Case-Laws Central Excise Fri, 13 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120162