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

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.... condiments such as puliyogare powder, vangibath mix, instant samber mix, vangibath powder, sambar powder, instantbisibe lebath, rasam powder, bisibelebath masala, mix spiced chutney powder, cury powder, pickle masala, garam masala etc. 2. From the reports received from the Commissionerates, it is observed that while in some places the products in question are being classified as either 'spices' of Chapter 9 of CET or as 'Mixed Condiments and mixed seasonings' of Heading 21.03 of CET, in others the same products are being classified under Heading 2108.90 as 'edible preparations not elsewhere specified or included'. In the latter case, Chapter Notes 9(b) & 9(c) of Chapter 21 are being relied upon for classifying these products under ....

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....es 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). 3.2 While the Explanatory Notes in HSN distinguish between spices on the one hand and mixed condiments and mixed seasonings on the other, the English Dictionary meanings and statutory bodies dealing in quality specifications of spices, condiments and seasonings often use these words interchangeably. What is however emphasised in the literature on the subject is that the essential character of these substances is in their function, viz., to add flavour, aroma and p....