Tariff classification of pan chutney falls under the residuary entry, not the sauces and ketchup heading.

Pan chutney, though edible, is not covered by Tariff Heading 2103.11 because the phrase "the like" is confined to articles of the same genus as sauces and ketchup, namely accompaniments to food. Since pan is not food and an accompaniment to pan does not answer that description, the product does not fall within the specific heading. In the absence of specific coverage under Heading 2103.11, it is classifiable under the residuary Heading 2107.91 as an edible preparation not elsewhere specified or included.

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Issues: Whether pan chutney is classifiable under Tariff Heading 2103.11 as sauces, ketchup and the like and preparations therefor, or under Tariff Heading 2107.91 as edible preparations not elsewhere specified or included.

Analysis: Pan chutney is edible, but that by itself does not place it within the specific heading for sauces, ketchup and the like. The words "the like" in Tariff Heading 2103.11 are confined to articles of the same genus as sauces and ketchup, namely accompaniments to food. Pan is not food, though it may be edible, and an accompaniment to pan does not answer that description. In the absence of specific coverage under Tariff Heading 2103.11, the item falls within the residuary heading 2107.91.

Conclusion: Pan chutney is classifiable under Tariff Heading 2107.91 and not under Tariff Heading 2103.11.

Ratio Decidendi: A product that is merely edible, but is not an accompaniment to food and is not specifically covered by a preferred tariff heading, falls under the residuary excise tariff entry.

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