https://www.taxtmi.com/caselaws?id=264539 Spice mixtures used in namkeens and potato chips remained classifiable under Chapter 9 of the Central Excise Tariff Act, 1985 because the decisive test was whether they retained the essential character of spices. The tariff note to Chapter 9 and the Board's circular support classification under Heading 0910 where added substances do not destroy the flavouring, aromatic and pungent character of the mixture. On the record, the additives were not shown to have displaced that essential spice character, and ingredients such as garlic and tamarind were treated as part of the spice profile. The goods were therefore not classifiable under Heading 2103, and the related penalties fell away as consequentially unsustainable. en-us Wed, 29 Jul 2015 00:00:00 +0530 Mon, 04 Jan 2016 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264539 Spice mixtures used in namkeens and potato chips remained classifiable under Chapter 9 of the Central Excise Tariff Act, 1985 because the decisive test was whether they retained the essential character of spices. The tariff note to Chapter 9 and the Board's circular support classification under Heading 0910 where added substances do not destroy the flavouring, aromatic and pungent character of the mixture. On the record, the additives were not shown to have displaced that essential spice character, and ingredients such as garlic and tamarind were treated as part of the spice profile. The goods were therefore not classifiable under Heading 2103, and the related penalties fell away as consequentially unsustainable. Case-Laws Central Excise Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264539