Mukhwas classification under Customs Tariff: mixed food preparation fell under residual heading, not pan masala or supari.

Imported Mukhwas consisting of raw betel nuts, sugar-coated fennel seeds, crystal sugar, coconut pieces and seeds was held classifiable under CTI 2106 90 99 as a mixed food preparation. Betel nut was not the predominant ingredient and did not impart the essential character of the goods; sugar-coated fennel seeds formed the major component. The product also did not meet the ingredients of pan masala under Supplementary Note 1 to Chapter 21 or supari under Supplementary Note 2 to Chapter 21. In the absence of a specific tariff entry for Mukhwas, classification fell under the residual heading for food preparations not elsewhere specified or included, applying Rule 1 of the General Rules for Interpretation and the common parlance principle.

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Issues: Whether the imported goods described as "Mukhwas (Mouth Freshener)" consisting of raw betel nuts, sugar-coated fennel seeds, crystal sugar, dry coconut pieces, and sunflower and pumpkin seeds were classifiable under CTI 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The goods were found to be a mixed food preparation commonly known in trade as Mukhwas and not as pan masala or supari. The composition showed that betel nut was not the predominant constituent and did not provide the essential character of the product, as sugar-coated fennel seeds formed the major component. The goods also did not satisfy the ingredients required for pan masala under Supplementary Note 1 to Chapter 21 or for betel nut product known as supari under Supplementary Note 2 to Chapter 21. In the absence of a specific tariff entry for Mukhwas, the product fell within the residual heading for food preparations not elsewhere specified or included, applying Rule 1 of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975, read with the chapter notes and the common parlance principle.

Conclusion: The goods are classifiable under CTH 2106 and more specifically under CTI 2106 90 99 as "Other", in favour of the assessee.

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