https://www.taxtmi.com/caselaws?id=34858 Chilli vinegar made from dilute acetic acid with the addition of a green chilli was treated as an aqueous dilution of acetic acid and an undisputed substitute for vinegar. The addition of one green chilli did not alter its essential character, and the product's intended marketing as vinegar, together with the HSN Explanatory Notes on vinegar flavoured with spices, supported classification under heading 22.03. Applying the essential character test, the product was not regarded as a preparation of green chilli or other plant parts under heading 20.01. The Revenue's classification under heading 22.03 was accepted. en-us Wed, 21 Jan 2009 00:00:00 +0530 Thu, 05 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34858 Chilli vinegar made from dilute acetic acid with the addition of a green chilli was treated as an aqueous dilution of acetic acid and an undisputed substitute for vinegar. The addition of one green chilli did not alter its essential character, and the product's intended marketing as vinegar, together with the HSN Explanatory Notes on vinegar flavoured with spices, supported classification under heading 22.03. Applying the essential character test, the product was not regarded as a preparation of green chilli or other plant parts under heading 20.01. The Revenue's classification under heading 22.03 was accepted. Case-Laws Central Excise Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34858