TaxTMI 
TaxTMI 
2004 (9) TMI 427
X X X X Extracts X X X X
X X X X Extracts X X X X
....apter Heading 2108.99 (as edible preparations 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted on cumin to make Churan Goli. 15. Aam Wati Dry mango, dry ginger, cumin, black salt, pepper, sugar, etc. Grinded and mixed to make tablets. 16. Hapus 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,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of these products under Heading 9.03 by relying upon the definition of 'Spices' as given under Chapter Note 3 to Chapter 9. Whereas the Revenue has sought the classification of these items under Chapter Heading 2108.99, being edible preparation, not elsewhere specified or included and not even covered 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. Th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....food or it is added to the prepared food on the table in order to add a certain flavour or a taste. It has, thus, an integral relation to the food prior to its consumption. The argument of the ld. Counsel that since the disputed products, had been prepared from the mixture of various spices, detailed in the above referred 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 justif....
X X X X Extracts X X X X
X X X X Extracts X X X X
....salt (40%), Kalanamak (1%), Nimbu Ka Sat (citric) (acid) (8%), Sonth (10%), Kalimirch (10%), Pudhina (10%), Hing (1%), Jira (18%) and Lalmirch (2%) but that itself is not enough to hold that Jaljira is a masala/spice especially when it is not even commonly known as such but rather it is known as drink. It is well settled 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... v. CCE, New Delhi [1999 (105) E.L.T. 589 (Tribunal)], referred by the ld. Counsel, wherein 'red chilli powder' and 'Amchur' have been held to be classifiable under Chapter 9, is not attracted to the facts of the present case as both these products even in the common parlance/trade are known as spices. These are also used as 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....