https://www.taxtmi.com/caselaws?id=199231 Predominantly spice-based mixtures that retain the essential character of spices and are marketed as masala remain classifiable under Chapter 09, unless revenue proves that added ingredients change their character or take them out of that chapter. The tribunal found that the products other than Jiralu consisted mainly of spices, with only a small proportion of other ingredients, and that the revenue failed to discharge its burden to justify reclassification under mixed condiments, mixed seasonings, or edible preparations. Classification under Heading 09.03 was therefore upheld for those products. Jiralu was treated separately because the available material was insufficient, and the matter was remanded for limited reconsideration by the adjudicating authority. en-us Tue, 24 Jun 2008 00:00:00 +0530 Fri, 23 Feb 2018 14:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199231 Predominantly spice-based mixtures that retain the essential character of spices and are marketed as masala remain classifiable under Chapter 09, unless revenue proves that added ingredients change their character or take them out of that chapter. The tribunal found that the products other than Jiralu consisted mainly of spices, with only a small proportion of other ingredients, and that the revenue failed to discharge its burden to justify reclassification under mixed condiments, mixed seasonings, or edible preparations. Classification under Heading 09.03 was therefore upheld for those products. Jiralu was treated separately because the available material was insufficient, and the matter was remanded for limited reconsideration by the adjudicating authority. Case-Laws Central Excise Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199231