https://www.taxtmi.com/caselaws?id=84957 Tariff classification of Pan Chatni turned on its composition, use and common parlance identity, not the label adopted by the manufacturer. Applying noscitur a sociis, the expression "sauces, ketchup and the like" was confined to edible accompaniments used with food generally, and the product used with pan did not fall within that entry. The article was therefore held classifiable as an edible preparation under sub-heading 2107.91, and the claimed chatni exemption could not apply once the goods were outside the relevant tariff entry. The departmental classification was confirmed and the assessee's appeals failed. 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 turned on its composition, use and common parlance identity, not the label adopted by the manufacturer. Applying noscitur a sociis, the expression "sauces, ketchup and the like" was confined to edible accompaniments used with food generally, and the product used with pan did not fall within that entry. The article was therefore held classifiable as an edible preparation under sub-heading 2107.91, and the claimed chatni exemption could not apply once the goods were outside the relevant tariff entry. The departmental classification was confirmed and the assessee's appeals failed. Case-Laws Central Excise Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84957