2017 (9) TMI 778

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....llant-assessee and two appeals are filed by Revenue. 2. The common issue involved is the classification of various products manufactured and cleared by the appellant-assessee. Appellant-assessee is engaged in the manufacture of various spice powder and mixed spices which are commonly called as Masalas. They have classified these items under excise tariff entry 09109100 whereas the Revenue contended that it should be classified as mixed condiments and mixed seasoning under Chapter 21. In the present proceedings appellant-assessee filed appeals against orders which upheld the view of the Revenue. Revenue filed appeals against orders which followed decision of the Tribunal in Eastern Condiments P. Ltd. & Others Vs CCE Madurai 2016 (340) ELT....

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....h that the products have lost their essential characteristics of spices. He also adopted the submissions made by learned senior counsel and the decisions relied by them. He drew attention to the definition of modern cookery for teaching and trade (Pages 56 and 57 of paperbook) and as per this, all these curry powders are nothing but spices. He also produced a copy of Order-in-Original No. 2/2000, dated 8-8-2000 passed by the Commissioner of Central Excise, Bangalore and submits that, after remand by the Tribunal, the Commissioner in his de novo order classified the products under Chapter 9 and dropped the proceedings. Therefore, he submits that classification under 9 has been accepted in Bangalore Commissionerate. He submits that there is n....