https://www.taxtmi.com/caselaws?id=766992 Spice mixtures remain classifiable as spices under Chapter Heading 09109100 where added ingredients do not destroy the essential character of spices. Supplementary Notes 2 and 3 to Chapter 9 treat spices and masalas as including mixtures, and only goods that lose that character move out of Chapter 9. Mixed condiments or mixed seasonings fall under heading 2103 only if the mixture no longer retains the essential character of spices. On the facts described, the product nature, manufacturing process, prior departmental acceptance, and absence of conclusive end-user evidence did not show loss of essential character, so classification under Chapter Heading 21039040 was rejected. en-us Thu, 06 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766992 Spice mixtures remain classifiable as spices under Chapter Heading 09109100 where added ingredients do not destroy the essential character of spices. Supplementary Notes 2 and 3 to Chapter 9 treat spices and masalas as including mixtures, and only goods that lose that character move out of Chapter 9. Mixed condiments or mixed seasonings fall under heading 2103 only if the mixture no longer retains the essential character of spices. On the facts described, the product nature, manufacturing process, prior departmental acceptance, and absence of conclusive end-user evidence did not show loss of essential character, so classification under Chapter Heading 21039040 was rejected. Case-Laws Central Excise Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766992