1999 (5) TMI 205

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....g under Chapter 9 of CET, Mixed Condiments and mixed seasonings under chapter sub-heading 2108.90 as edible preparation not elsewhere specified or included. On the basis of Board's circular, appellants contend that the classification has been applied in all competitors firms and this issue has got recurring effect and appellants are put to hardship on account of pendency of appeal. 2. Heard ld. Advocate and ld. DR . 3. In view of Board's circular on the classification of the product in question and the same having not been examined by the authorities, therefore the request for early is accepted and appeals taken up for hearing. 4. In both the appeals, the classification of the product are as follows :- (a) Sambar Pow....

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....hapter Note 3 to be brought under Chapter 9 and not Chapter 21. He submits that in terms of Hon'ble Supreme Court judgment rendered in the case Wood Craft Products Ltd. reported in 1995 (77) E.L.T. 23 (S.C.) the classification has to be only under Chapter 9 and not under Chapter 21. All these factors are required to be reconsidered by the authorities. He further submits in all similar units manufacturing the same item, the Commissioner has classified only under Chapter 9 and this factor has not been taken into consideration by the authorities. Therefore, he seeks for remand of the matter so that the Commissioner can re-examine the issue at greater length after granting hearing to the appellants. He further submits that the same argument hol....

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....be derived from the fact that aniseeds, which are also used as a freshner just like the product in question, does not merit classification under Chapter 21 but is to be treated as spices and is classified under Chapter sub-heading 0909.10 of the HSN. 4.  In view of the above, Board is of the view that Dhana Dal/Dhania Ki Dal/Coriander seeds are rightly classifiable under Chapter Heading 09.03 of the Central Excise Tariff. [Based on M.F. (D.R.) Circular No . 197/31/96-CX, dated 15-4-1996] 9. We also note that Chapter Note 3 has been incorporated in Chapter 9 by amendment in the year 1998 which reads as follows : "3. Heading No. 09.03 covers spices, a group of vegetables, products (including seeds etc.) rich in essential oils an....