Chapter 21 note prevails for mithai classification; rasgulla and peda stay under Heading 2108 despite sugar content.

Rasgulla and peda were treated as sweet meats falling within Note 10 to Chapter 21, which covers misthans or mithai and keeps such goods within Heading 2108 regardless of ingredients. Because the statutory note makes composition immaterial, the fact that sugar predominated did not justify reclassification as sugar confectionery under Heading 1704.90. The specific Chapter 21 note prevailed over the general competing tariff entry, so the products remained classifiable under Heading 2108.

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Issues: Whether Rasgulla and Peda were classifiable under Heading 2108 as edible preparations covered by Note 10 to Chapter 21, or under Heading 1704.90 as sugar confectionery, and whether the composition of the products affected the classification.

Analysis: Note 10 to Chapter 21 expressly includes sweet meats commonly known as misthans or mithai, and provides that such products remain classified under sub-headings 2108.90 and 2108.99 irrespective of the nature of their ingredients. The products in question were held to fall within the broad scope of sweet meats covered by the note. Since the statutory note makes ingredient composition immaterial, the fact that sugar predominated in the products did not justify classification under sugar confectionery. The competing tariff entry under Heading 1704.90 could not prevail over the specific Chapter Note.

Conclusion: The products were classifiable under Heading 2108, and not under Heading 1704.90. The assessee succeeded.

Ratio Decidendi: Where a specific tariff note includes a class of goods and declares that their classification is unaffected by ingredients, the goods must be classified under that specific entry and composition cannot be used to shift them to a competing general entry.

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