relied upon the analytical report dated
30.07.2009 given by the Spice Board, Cochin. Significantly, in the said
report the Spice Board has not confirmed that ... lacunae in the analytical
report dated 30.07.2009 given by the Spice Board, Cochin, regarding
5
C/42168/2013
the grade of the goods is fatal
contention of the appellants that as per Spices Board Act , levy of cess is on the spices and as per schedule ... clarification below that the spices in any form including curry powders, spice oil, oleoresins and other mixtures where spice content is predominant. It is further
Further, it is pertinent to see the definitions of spices as provided under Spices Board Act, 1986 . Under Section 2(n) of SB Act spices ... clarified that spices in any form are covered under spices including curry powders, spice oil, oleoresins and other mixtures where spice content is predominant
Nirmal Kumar Bhura, Director of the main appellant. That Chairman of Spices Board of India vide letter dated 12.07.2005 has opined that processes carried
grade CG-3 is concerned the same is neither available in Spice Board prices nor in prices circulated by the Directorate of Valuation/NIDB data
asafoetida' with mixture of
around 85% not as spice though Spice Board categorised it as spice
therefore, if one or more flavouring of seasoning ... their time, and they stated that they cannot
use these Spices Mixes as Spices or Blends.
However, no such statements have been provided
in RUDs
Source: DGCI&S Kolkata/DLI from Customs provided
by the Spices Board of India
20. The above details provided by the Revenue only
Spices Market and also the Public Ledger.
The Weekly Bulletin of Spices Market published by the
Trade Information Services of the Spices Board
Spices Market and also the Public Ledger.
The Weekly Bulletin of Spices Market published by the
Trade Information Services of the Spices Board
Further, it is pertinent to see the definitions of spices as provided under Spices Board Act, 1986 .Under Section 2(n) of SB Act spices ... clarified that spices in any form are covered under spices including curry powders, spice oil, oleoresins and other mixtures where spice content is predominant
