TaxTMI 
TaxTMI 
2006 (10) TMI 291
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.... and preparations therefore, Homogenised composite good preparations under the heading 2101.10 refers to Unit Containers and bearing a brand name. The Commissioner (Appeals) has accepted their plea and set aside the Order-in-Original, classifying the products in question under residuary heading No. 2104.10 carrying nil rate of duty. The Department has classified the products under heading 2103.10 attracting duty at 16%. The Commissioner (Appeals) after detailed examination has held that the item is identical to the products held for classification under heading claimed by the assessee in the case of MTR Food Products v. Commissioner of Central Excise, Bangalore [2000 (118) E.L.T. 392]. This citation is disputed by the Revenue for applicatio....
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....spices of headings 09.04 to 09.10 in that they also contain one or more flavouring or seasoning substances of Chapters other than Chapter 9, in such proportions that the mixture has no longer the essential character of a spice within the meaning of Chapter 9 (see the General Explanatory Note to that Chapter) (2) Soups and Broths and Preparations therefore : This category includes : (1) Preparations for soups or broths requiring only the addition of water, milk etc. (2) Soups and broths ready for consumption after heating. These products are generally based on vegetable products (flour, starches, tapioca, macaroni, spaghetti and the like, rice, plant extracts etc.), meat, meat extracts, fish, crustaceans, mollusks or ....
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....quid form can be consumed as a soup and also it is poured on to cooked white rice, mixed and eaten. PEPPER RASAM : Ingredients : This product is in paste form and is packed in Bottles. Ingredients that are used in the manufacture are Tamarind, Salt, Sugar, Turmeric Powder, Citric Acid, Chilly Powder. Pepper Powder, Coriander Powder, Cumin Powder, Gingley Oil, Mustards, Asafoetida and Cumin seed. Process of Manufacture : Cleaned Tamarind is soaked in filtered hot water along with Salt, Sugar, Turmeric Powder and Citric Acid. Then the above mixture passes through pulper to get fine paste. Then Chilly powder, Pepper Powder and Coriander Powder are added and allowed to settle. Then mix is fried in Gingely Oil along with Mustards, Cumin....
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....sed us a soup or a medium for culture of bacteria. Here we are not concerned with the culture of bacteria and it is only an infusion or decoction vegetable substance used is such as a part of one's food known as RASAM. It is a settled law that for interpretation of statutes like our Central Excises Act that meanings given to articles in a fiscal statutes like this must be understand in the same manner as people in trade and commerce, conversant with the subject generally treat and understand them in the usual course. The Hon'ble Supreme Court, in many instances pointed that in interpreting the meaning of words, in a taxing statute, it should be understood as in common parlance or in the commercial world - in particular sense with its primar....