Classification of Indian traditional convenience food mixes masalas and condiments - Chapter 9 and headings 21.03 or 21.08 - Regarding.

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....s masalas and condiments - Chapter 9 and headings 21.03 or 21.08 - Regarding. Board has received representations from Indian Food Industries 'Association and other s seeking clarification as regards the classification of various Indian traditional convenience food mixes, masalas, spices and condiments such as puliyogare powder, vangibath mix, instant samber mix, vangibath powder, sambar powder, ....

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....s through the simple processes of cooking, frying, boiling or adding with water, oil or milk. Hence it is claimed that the products in question cannot be classified under sub-heading 2108.90 of CET. 3. The matter has been examined. Spices are specifically covered under Chapter 9 of Central Excise Tariff and mixed condiments and mixed seasonings under heading 21.03 of Central Excise Tariff. Headi....

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..... I Page 61) Condiments / Seasonings Mixed condiments and mixed seasonings containing spices differ from 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 or Chapter-9 (Val. I Page 158....

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....of the Schedule require that the heading which provides most specific description shall be preferred to headings providing a more general description. Further, Heading 21 in HSN excludes spices of Chapter-9. 4. Consequently, products which are predominantly mixtures of spices / condiments/ seasonings and which are used as such or in the making of food preparations mainly for their aromatic, flav....