https://www.taxtmi.com/caselaws?id=84957 Tariff classification of "Pan Chatni" depended on its composition, use and common parlance identity rather than the manufacturer's label. The expression "and the like" associated with sauces and ketchup was read using noscitur a sociis, limiting it to edible accompaniments used with food. As the product was used with pan rather than eatables generally, it did not qualify as chatni or a like preparation under the claimed sauces and ketchup entry. It was classifiable as an edible preparation under sub-heading 2107.91, and the claimed chatni exemption did not apply because an exemption cannot alter the goods' proper tariff classification. en-us Fri, 01 Mar 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84957 Tariff classification of "Pan Chatni" depended on its composition, use and common parlance identity rather than the manufacturer's label. The expression "and the like" associated with sauces and ketchup was read using noscitur a sociis, limiting it to edible accompaniments used with food. As the product was used with pan rather than eatables generally, it did not qualify as chatni or a like preparation under the claimed sauces and ketchup entry. It was classifiable as an edible preparation under sub-heading 2107.91, and the claimed chatni exemption did not apply because an exemption cannot alter the goods' proper tariff classification. Case-Laws Central Excise Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84957