https://www.taxtmi.com/caselaws?id=49760 Sambar Mix and Rasam Mix were held not to retain the essential character of spices because they contained dhal, vegetable oil and other ingredients; they were instant preparations that, on dilution and heating, produced rasam or sambar, so they fell under Heading 21.04 rather than Chapter 9 or Heading 21.03. Badam Feast, made of sucrose, saffron, cardamom, almond and milk powder and consumed after dissolution in milk, was treated as a Chapter 21 preparation under Heading 21.08 rather than Heading 20.01. The absence of an initial declaration justified invocation of the extended limitation period, and later correspondence did not remove the original suppression. en-us Tue, 04 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49760 Sambar Mix and Rasam Mix were held not to retain the essential character of spices because they contained dhal, vegetable oil and other ingredients; they were instant preparations that, on dilution and heating, produced rasam or sambar, so they fell under Heading 21.04 rather than Chapter 9 or Heading 21.03. Badam Feast, made of sucrose, saffron, cardamom, almond and milk powder and consumed after dissolution in milk, was treated as a Chapter 21 preparation under Heading 21.08 rather than Heading 20.01. The absence of an initial declaration justified invocation of the extended limitation period, and later correspondence did not remove the original suppression. Case-Laws Central Excise Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49760