https://www.taxtmi.com/caselaws?id=333113 Goods commonly known in trade as masala cannot be classified under the residuary Chapter 21.08 when a specific tariff entry covers masalas; Jaljeera, Dehati Buknoo, Milk Masala and similar products were therefore classifiable under Chapter 09.03 up to 01-03-2005 and under Chapter 09.10 thereafter. A duty demand on Gulabjamun Mix also failed because the notice did not substantiate that the assessee manufactured the product, while the record indicated only trading activity. The impugned orders were modified and the challenged duty, interest and equal penalties were set aside to that extent. en-us Wed, 07 Sep 2016 00:00:00 +0530 Tue, 30 Jan 2018 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333113 Goods commonly known in trade as masala cannot be classified under the residuary Chapter 21.08 when a specific tariff entry covers masalas; Jaljeera, Dehati Buknoo, Milk Masala and similar products were therefore classifiable under Chapter 09.03 up to 01-03-2005 and under Chapter 09.10 thereafter. A duty demand on Gulabjamun Mix also failed because the notice did not substantiate that the assessee manufactured the product, while the record indicated only trading activity. The impugned orders were modified and the challenged duty, interest and equal penalties were set aside to that extent. Case-Laws Central Excise Wed, 07 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333113