https://www.taxtmi.com/caselaws?id=180809 Mixtures of spices marketed as masala powders retained classification under Chapter 9 because they continued to bear the essential character of spices despite minor additions such as salt, rice powder, dal powder and preservatives. Chapter Note 1 and Supplementary Note 3 to Chapter 9, read with the Chapter 21 exclusion, required Revenue to show that the added ingredients were of such nature and quantity that the products had become mixed condiments, mixed seasonings or edible preparations. On the record, that evidentiary burden was not met, so the Chapter 21 classification failed. The duty demand and consequential penalties were therefore set aside, and the assessees obtained relief. en-us Thu, 11 Jun 2015 00:00:00 +0530 Wed, 04 Jan 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180809 Mixtures of spices marketed as masala powders retained classification under Chapter 9 because they continued to bear the essential character of spices despite minor additions such as salt, rice powder, dal powder and preservatives. Chapter Note 1 and Supplementary Note 3 to Chapter 9, read with the Chapter 21 exclusion, required Revenue to show that the added ingredients were of such nature and quantity that the products had become mixed condiments, mixed seasonings or edible preparations. On the record, that evidentiary burden was not met, so the Chapter 21 classification failed. The duty demand and consequential penalties were therefore set aside, and the assessees obtained relief. Case-Laws Central Excise Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180809