https://www.taxtmi.com/caselaws?id=331964 Predominant mixtures of spices marketed as masala powders remain classifiable under Chapter 9 when they retain the essential character of spices; the addition of minor other substances does not shift them to Chapter 2103 unless that character is lost. The analysis relied on the chapter notes, supplementary note, HSN explanatory notes and Board circulars, and found that high spice content and absence of evidence from the Revenue supported Chapter 9 classification. On that basis, the duty demand and penalties were held unsustainable. en-us Mon, 18 Jul 2016 00:00:00 +0530 Thu, 06 Apr 2017 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331964 Predominant mixtures of spices marketed as masala powders remain classifiable under Chapter 9 when they retain the essential character of spices; the addition of minor other substances does not shift them to Chapter 2103 unless that character is lost. The analysis relied on the chapter notes, supplementary note, HSN explanatory notes and Board circulars, and found that high spice content and absence of evidence from the Revenue supported Chapter 9 classification. On that basis, the duty demand and penalties were held unsustainable. Case-Laws Central Excise Mon, 18 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331964