Tariff classification of Katha Lime Mix turns on vegetable sap character, with Chapter 13 prevailing over Chapter 21.

Katha Lime Mix was held to remain in substance vegetable sap, because the addition of lime did not make it a food product or a preparation used in or with food. On that basis, Chapter 13, sub-heading 1301.10 of the Central Excise Tariff Act, 1985 was the specific classification and prevailed over the more general Chapter 21, sub-heading 2108.99. The reasoning also distinguished pan chutney, as that product was consumed with or after food, unlike Katha Lime Mix. Exemption under Notification No. 76/86 was therefore available.

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Issues: Whether the product Katha Lime Mix was classifiable under Chapter 13, sub-heading 1301.10 of the Central Excise Tariff Act, 1985, or under Chapter 21, sub-heading 2108.99, and whether exemption under Notification No. 76/86 was available.

Analysis: The product was prepared by adding lime to katha and retained the character of vegetable sap. It was not shown to be a food product or preparation used in or with food. The HSN Notes indicated that vegetable sap would move out of Chapter 13 only if, by addition of other substances, it acquired the character of food preparations or medicaments, which was not the position here. Chapter 13 was the specific entry covering the product, and the more general Chapter 21 could not prevail. The reliance placed on the classification of pan chutney was held inapplicable because that product was consumed with or after food, unlike Katha Lime Mix.

Conclusion: The product was correctly classifiable under Chapter 13, sub-heading 1301.10, and not under Chapter 21, sub-heading 2108.99. Exemption under Notification No. 76/86 was available to the assessee.

Ratio Decidendi: Where a product remains in substance vegetable sap and does not acquire the character of a food preparation, the specific tariff entry applicable to that product prevails over a general residuary classification.

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