https://www.taxtmi.com/caselaws?id=356073 Tariff classification of Pulihora Paste and Biryani Masala Paste turned on the products' essential character and functional use. A mixture predominantly consisting of spices and used for flavouring or seasoning may retain classification as spices where the more specific description applies. On the facts, Pulihora Paste retained the essential character of spices and the department did not show it was a mixed condiment under Chapter 21. Biryani Masala Paste was also covered by earlier Tribunal reasoning accepting the assessee's classification approach, and no basis was found to depart from it. The products were therefore not classifiable under Chapter 21 as mixed condiments and seasonings. en-us Tue, 23 Jan 2018 00:00:00 +0530 Fri, 14 Sep 2018 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356073 Tariff classification of Pulihora Paste and Biryani Masala Paste turned on the products' essential character and functional use. A mixture predominantly consisting of spices and used for flavouring or seasoning may retain classification as spices where the more specific description applies. On the facts, Pulihora Paste retained the essential character of spices and the department did not show it was a mixed condiment under Chapter 21. Biryani Masala Paste was also covered by earlier Tribunal reasoning accepting the assessee's classification approach, and no basis was found to depart from it. The products were therefore not classifiable under Chapter 21 as mixed condiments and seasonings. Case-Laws Central Excise Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356073