2006 (11) TMI 408

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....ellant. Shri S.G. Dewalwar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue in dispute in this appeal relates to eligibility of the product "Kissan Sauce Tom Tom Tomato Ketchup" falling for classification under CET sub-heading 2103.10 to the benefit of exemption in terms of Sr. No. 10 of Notification 6/2002-CE dated 1-3-2002. Under this Notification, ....

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....ions thereof, mixed condiments and mixed seasonings". One of the examples is tomato ketchup. The Commissioner has clearly mis-read the HSN explanatory note without noticing the fact that Note 4(A) to Chapter 21.03 is not only illustrative of mixed condiments and mixed seasoning but also sauces and preparations thereof. Note (A) is reproduced below :- "(A) Sauces and Preparations Therefor; Mixed....

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....hese preparations. Mixed condiments and mixed seasonings containing spices differ from the spices and mixed 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 N....

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....cussion in the Commissioner's order of Chapter 9 is not relevant for the purpose of this case because it is not the contention of the appellants that the product in dispute falls for classification under Chapter 9. The fact that Note 1(b) to Chapter 9 of HSN states that mixtures those constitute mixed condiments or mixed seasonings are classified in heading 21.03, is not sufficient to hold that th....