2018 (2) TMI 1494

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....ires that the dispute in the case is regarding classification of 'Pulihora Paste' and 'Biryani Masala Paste'. The respondent have classified the said products under Chapters 9 and Chapter 20 respectively of the Central Excise Act, 1985 claiming benefit of "nil" rate of duty, while Revenue in the show cause notice as confirmed by the Adjudicating Authority sought to classify the said products under chapter 21 as mixed condiments and seasoning liable to Central Excise Duty at the applicable rate. Aggrieved by such an order of the Adjudicating Authority, an appeal was preferred before the First Appellate Authority, by the impugned order the First Appellate Authority has set aside the Order-in-Original and allowed the appeals fi....

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....s the 'Biryani Masala Paste', he submits the Tribunal in the case of Commissioner of Central Excise, Mumbai-iii Vs. Narendrakumar & Co. vide Final Order No.2/99/2007 dated 24.06.2008 is clearly on the issue and it has been held that 'Biryani Masala Paste' would not fall under Chapter 20 it will fall under Chapter 9 and the respondents have claimed same under Chapter 20 the effect being that product 'Biryani Masala Paste' is attracting "nil" rate of duty in both Chapters. 6. On careful consideration of submissions made by both sides, and the impugned order is passed by the First Appellate Authority, we find that the respect of 'Pulihora Paste', the First Appellate Authority has recorded the following findings....

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.... be preferred to headings providing a more general description. The impugned 'Pulihora Paste' not only consist of predominantly spices, but the essential character of constituents i. e. aromatic, flavor and seasoning properties of the spices is retained. Further, the Circular also reiterates the vital point that Heading 21 in HSN excludes spices of Chapter 9. All these facts would establish that the reliance placed by the appellant on Board Circular is proper and can be interpreted authoritatively for classification. 8. The adjudicating Authority appears to have erred by terming "tamarind" as not being a spice and "Pulihora Paste" as it is commonly understood is not considered as a "Spice". While saying so, he termed it mixed condiment....