Chapter 7 classification for mushrooms in brine confirmed where provisional preservation, not preparation, determined the tariff heading.

White button mushrooms preserved in brine were held classifiable under Chapter 7 as edible vegetables, not under Chapter 20 as preparations of vegetables. Chapter 7 covers vegetables that are cooked or only provisionally preserved, while Chapter 20 applies to products prepared or preserved by processes beyond mere provisional preservation. The record and technical opinions supported that the mushrooms were only provisionally preserved in brine, and cooking did not move them out of Chapter 7. Note 1 to Chapter 20 therefore excluded classification under that heading, resulting in classification under Chapter 7 in favour of the assessee.

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Issues: Whether white button mushrooms in brine were classifiable under Chapter 7 as edible vegetables or under Chapter 20 as preparations of vegetables.

Analysis: Chapter 7 covers vegetables, including products that are cooked or provisionally preserved, while Chapter 20 is confined to products prepared or preserved by processes other than mere chilling, freezing, provisional preservation, drying, dehydration, or evaporation. The record showed that the product was preserved in brine and technical opinions from both sides supported the view that it was only provisionally preserved. The fact that the mushrooms had been cooked did not take them out of Chapter 7, and the exclusion in Note 1 to Chapter 20 applied against classification under that chapter.

Conclusion: The correct classification of white button mushrooms in brine is under Chapter 7, in favour of the assessee.

Ratio Decidendi: A product that is only provisionally preserved, even if cooked, remains classifiable under the vegetable heading and is excluded from the heading for prepared vegetables.

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