TaxTMI 
TaxTMI 
2004 (9) TMI 427
X X X X Extracts X X X X
X X X X Extracts X X X X
....tions not elsewhere specified or included). The name of the products, their components and processes undertaken are detailed as under :- Sl. No. Name of the item Contents Process undertaken 1. Pathar Hazam Churan Dry mango, pepper, cumin, dry ginger, akarkara, salt, black salt, citric, etc. Churan is made by grinding process and moisturisation 2. Churan Anardana Pomegranate, pepper, cumin, akarkara, dry ginger, dry mango, large cardamom, rose petals, salt, sugar, citric, etc. -do- 3. Punch Anardana Pomegranate, pepper, cumin, akarkara, dry ginger, dry mango, large cardamom, rose petals, salt, sugar, citric, etc. -do- 4. Anardana Goli Pomegranate, pepper, cumin, dry ginger, dry mango, black salt, sugar, citric acid. -do- ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Dry mango, dry ginger, cumin, black salt, pepper, sugar, etc. Grinded, mixed to make tablets 17. Orangi Dry mango, dry ginger, chilly, salt, black salt, pepper, sugar, etc. -do- 18. Punch Lamina Pepper long, akarkara, dry ginger, pepper, asafoetida, cumin, dry mango, salt, black salt, nausadar, sugar, citric, etc. -do- 19. Neembu Wati Pepper long, akarkara, dry ginger, pepper, cumin, dry mango, salt, black salt, nausadar, citric, etc. -do- 20. Neembu Punch Pepper long, akarkara, dry ginger, pepper, cumin, dry mango, salt, black salt, nausadar, citric, etc. -do- 21. Heeng Wati Asafoetida, akarkara, dry ginger, pepper, cumin, dry mango, salt, nausadar, citric, food colours, etc. -do- 22. Heeng Wati Special Asafoetida,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ered by the definition of Spices as given in the above said Chapter Note to Chapter 9. 3. The expression 'Spices' has been defined under Chapter Note 3 to Chapter 9 as under :- "Heading No. 9.03 covers spices, a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their taste, are mainly used as condiments. These products may be whole or in crushed or powdered form. The addition of other substances to spices shall not affect their inclusion in this heading provided the resulting mixtures retain the essential character of spices included in this heading. The heading also includes product commonly known as "Masalas". 4. From this definition of "Spices", it is e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eferred table, and the mixture retained the essential character of the spices, are classifiable only under Heading No. 9.03, cannot be accepted. Mere use of some of the spices, in the preparation of the products in question, is not enough to conclude that these are 'spices'. To say that mixture so prepared from the spices while manufacturing the disputed products, retained the essential character of the spices, would not be justifiable in this case. The products in question are prepared by grinding and moisturisation process, in the form of tablets. These products are being marketed/sold by the respondents not as spices but as digestive tablets. None of these digestive tablets can be said to be a 'condiment', which is used either during the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed that the goods have to be classified accordingly to the popular meaning attached to them by those using the product as observed by the Apex Court in Shree Baidyanath Ayurved Bhavan Ltd. v. CC, Nagpur - 1996 (83) E.L.T. 492 (S.C.). Similarly in Novopan India Ltd. v. Collector - 1994 (73) E.L.T. 769 (S.C.) the Apex Court has observed that commercial/trade understanding is the true test for the classification of the goods and not what scientific books like Encyclopeadia Britannica, may say. This very view has been again reiterated by the Apex Court in Purewal Associates Ltd. v. CCE, 1996 (87) E.L.T. 321 (S.C.). 8. Viewed in this context, the product, 'Jaljira' although prepared by adding some spices, cannot be logically said to be 'ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s spices in the preparation of the food. But none of the products in question is used as such. 11. There is no dispute with the observations of the Apex Court in Indian Metals & Ferro Alloys Ltd. v. CCE [1991 (51) E.L.T. 165 (S.C.)] and CCE, Hyderabad v. Fenoplast (P) Ltd. [1994 (72) E.L.T. 513 (S.C.)] "that trade understanding of an article would be decisive factor only for classification purpose, when the words-in-question are not defined in the Act and that an article would be classifiable under residuary Heading only if it was not classifiable under specific Heading of the Tariff". But no advantage out of this principle of law can be claimed by the respondents for seeking classification of their products in question under Chapter ....