Tariff classification of liquid ice cream mix upheld under Heading 2105 rather than residual edible preparations.

Liquid ice cream and dessert mix cleared in liquid form and used in making ice cream and softy was held to fall under Heading 2105, because Heading 2105 covers ice cream and other edible ice, while Heading 2108 applies only to edible preparations not elsewhere specified. On the undisputed facts, the product remained a mix intended for ice cream manufacture and did not warrant reclassification under Heading 2108.99. The classification under Heading 2105 was upheld and the Revenue's appeal failed.

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Issues: Whether the liquid ice cream and dessert mix cleared by the assessee was correctly classifiable under Heading 2105 of the Central Excise Tariff or under Heading 2108.99.

Analysis: The product was cleared in liquid form and was used in the manufacture of ice cream and softy. These factual aspects were not disputed. Heading 2105 covers ice cream and other edible ice, whereas Heading 2108 applies to edible preparations not elsewhere specified. Since the product was a liquid mixture intended for use in making ice cream, it did not warrant reclassification as a preparation falling under Heading 2108.99.

Conclusion: The impugned order classifying the product under Heading 2105 was upheld and the Revenue's appeal failed.

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