https://www.taxtmi.com/caselaws?id=89942 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. en-us Tue, 15 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89942 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. Case-Laws Central Excise Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89942