PEPSICO INDIA HOLDINGS PVT. LTD. Vs. COMMR. OF C. EX. & S.T.
LAWS(CE)-2015-7-30
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 29,2015

PEPSICO INDIA HOLDINGS PVT. LTD. Appellant
VERSUS
Commr. of C. Ex. And S.T. Respondents

JUDGEMENT

B.RAVICHANDRAN,J - (1.)THE case involves a total of 9 appeals of which 4 are filed by the main appellant, M/s. Pepsico India Holdings Pvt. Ltd. The other 5 appeals are by individuals and their appeals are against imposition of penalties. As the issue involved is same in all these appeals, the matter is taken up together for decision. The issue involved, in brief, is as below.
(2.)The main appellant is engaged in the manufacture of various namkeens and potato chips with the different flavours. In order to give various flavours to these products, the appellant procures various spices from the market and make spice mixes as per their specifications. Though in the appeals, the appellant pleaded that the process undertaken by them to produce spice mixtures will not amount to manufacture during argument and oral submissions, ld. Counsel for the appellant pleaded that the classification of the products in question can be decided leaving the other issues open. As stated, the appellants are procuring various types of spices and produces different combination of mixtures of spices as per their requirement to be used in various types of namkeens and potato chips, etc. marketed by them. The short question involved is the classification of such mixtures of spices whether under Chapter 9 of the Central Excise Tariff as claimed by the appellant or under Chapter 21 as stated by the Department.
Heard both the sides and perused the appeal records and written submissions.

(3.)LD . Counsel for the appellant, Shri B.L. Narsimhan pleaded that the spice mixtures they make out of the various ingredients of spices are specifically classifiable under Heading No. 0910 91 00 as mixtures referred to in Note 1(b) of Chapter 9. He emphasized that Note -I of Chapter 9 states how mixtures of the products of Heading No. 0904 to 0910 are to be classified. In case they contain two or more of the products of different headings then the classification is to be under Heading No. 0910. Such classification shall not be affected by addition of other substances to the products of Headings No. 0904 to 0910 (mixtures as referred to above) provided the resulting mixtures retain the essential character of the goods of those headings.
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