Excise classification of ice cream products turns on description and trade understanding, not prescribed composition standards.

Classification of the goods depended on their description and character under the Central Excise Tariff, not on any fixed percentage of milk or vegetable fat, nor on standards under the ISI or Food and Drug Administration. The HSN Notes to Heading 2105 cover ice cream and other edible ice, including sherbet and iced lollipops, whether or not containing cocoa. On the facts, the goods were also understood in trade as ice cream. They were therefore classified under Heading 2105, and the challenge to classification under Heading 2108.99 failed.

---

---

Issues: Whether the goods were correctly classifiable under Heading 2105 of the Central Excise Tariff Act, 1985, or under Heading 2108.99.

Analysis: The HSN Notes to Heading 2105 cover ice cream and other edible ice, including products such as sherbet and iced lollipops, whether or not containing cocoa in any proportion. The classification was held to depend on the description and character of the goods, and not on any stipulated percentage of milk or vegetable fat, or on standards under the ISI or Food and Drug Administration. The appellate authority's finding that the goods were understood in trade as ice cream was also left undisturbed.

Conclusion: The goods were correctly classified under Heading 2105, and the Revenue's challenge to classification under Heading 2108.99 failed.

---