https://www.taxtmi.com/caselaws?id=958 Mouth freshener made principally of aniseeds and coriander seeds, with added flavouring and preserving substances, retained the essential character of spices. Chapter Note 3 to Chapter 9 covers spice mixtures even where other substances are added, provided that character is not lost; Chapter 21 applies only when the mixture no longer retains that essential identity. On the facts, the additives did not displace the product's essential nature as a spice preparation, and the Board circular on coriander and aniseeds supported classification under Chapter 9. The product was therefore classifiable under sub-heading 0903.10 and not under Chapter 21. en-us Wed, 20 Sep 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=958 Mouth freshener made principally of aniseeds and coriander seeds, with added flavouring and preserving substances, retained the essential character of spices. Chapter Note 3 to Chapter 9 covers spice mixtures even where other substances are added, provided that character is not lost; Chapter 21 applies only when the mixture no longer retains that essential identity. On the facts, the additives did not displace the product's essential nature as a spice preparation, and the Board circular on coriander and aniseeds supported classification under Chapter 9. The product was therefore classifiable under sub-heading 0903.10 and not under Chapter 21. Case-Laws Central Excise Wed, 20 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=958