https://www.taxtmi.com/caselaws?id=1350 Products that answer to the commercial and HSN understanding of sauces, soups, broths or fruit-juice preparations are to be classified under the specific tariff headings covering those goods, and not denied exemption merely because they are used as spreads, dips or culinary aids. On that basis, mayonnaise, dressings, gravies and sauce powders were treated as sauces or preparations therefor and exempted; soup and broth powders were classified under Heading 21.04 and exempted; and fruit beverage powders and fruit bits were classified under Heading 20.01 and exempted. Duty was sustained only for the spice products, while penalties were set aside in the classification dispute. en-us Tue, 06 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1350 Products that answer to the commercial and HSN understanding of sauces, soups, broths or fruit-juice preparations are to be classified under the specific tariff headings covering those goods, and not denied exemption merely because they are used as spreads, dips or culinary aids. On that basis, mayonnaise, dressings, gravies and sauce powders were treated as sauces or preparations therefor and exempted; soup and broth powders were classified under Heading 21.04 and exempted; and fruit beverage powders and fruit bits were classified under Heading 20.01 and exempted. Duty was sustained only for the spice products, while penalties were set aside in the classification dispute. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1350