ORDER
J.H. Joglekar, Member (T)
1. The very short point involved in this appeal is the classification of Red Chilli Powder and Amchur under the Central Excise Tariff. The Department classified these as spices under subheading 0903.10. The appellants submitted that these spices are condiments which are not listed anywhere under the tariff and are therefore, no excisable products at all. In doing so, they have relied upon certain judgments pertaining to Sales-tax as also extracts from certain books.
2. We have heard Shri Prem Ranjan Kumar, learned Advocate for the appellants and Shri R.S. Sangia, learned DR for the Department. It is well settled that the HSN should be referred to for guidance for the interpretation of various headings under the CETA, 1985. Chapter 9 of the HSN covers Coffee, Tea and Spices. In the notes giving the scope of the tariff entry, the following is shown to be covered under this Chapter :
“Spices, i.e. a group of vegetable products (including seeds etc) rich in essential oils and aromatic principles, and which because of their characteristic taste, are mainly used as condiments. These products may be whole or in crushed or in powdered form.”
The note above indicates that both ‘spices’ and ‘condiments’ are terms used to describe the same product as far as the coverage of the tariff is concerned. Pepper is covered under sub-heading 0904, cloves are covered under sub-heading 0907 and other spices such as ginger (0910) which have the common quality of pungency are classified under the Chapter. Chilli powder serves the same purpose and therefore, would merit classification under this particular heading. Since Amchur is also used as a flavouring agent, the same logic would apply for its inclusion under this Chapter. On this observation, we uphold the impugned order and dismiss the appeal.