M/S. Eastern Condiments Pvt. Ltd vs Cce, Madurai on 11 June, 2015
5. AS pointed out by ld. counsel for respondents, the issue of classification of these items was under consideration in the case of Eastern Condiments P. Ltd. (supra). In the said case, the appellants therein classified these items under Chapter 9 and the department proposed to classify them under Chapter 21039040. The Tribunal vide the decision cited supra held that idly chillil powder would merit classification under Chapter 9 and that BajjiBonda Mix and Adai Mix would not fall under Chapter 9. The appellant in that case had not contested the classification of BajjiBonda Mix and Adai Mix and had accepted the classification proposed by the department. Presently, the department proposes to classify BajjiBonda Mix and Adai Mix under Chapter2108 / 2106.