Essential character test governs classification of coffee-chicory blend as a coffee-based preparation, not a roasted coffee substitute.

A product consisting of 70% coffee and 30% chicory was classified as a preparation with a basis of coffee because coffee predominated and gave the product its essential character and taste. It was therefore held to fall under Sub-heading 2101.10 of the Central Excise Tariff, and the claim that it was a roasted coffee substitute under Sub-heading 2102.30 was rejected.

---

---

Issues: Whether the product consisting of 70% coffee and 30% chicory was classifiable under Sub-heading 2101.10 of the Central Excise Tariff as a preparation with a basis of coffee, or under Sub-heading 2102.30 as a roasted coffee substitute.

Analysis: The product was described as concentrated coffee blended with chicory. The composition showed coffee in predominance, and coffee gave the product its essential character and taste. On that basis, the product was treated as a preparation with a basis of coffee rather than as a roasted coffee substitute.

Conclusion: The classification under Sub-heading 2101.10 was upheld and the assessee's claim under Sub-heading 2102.30 was rejected.

---