https://www.taxtmi.com/caselaws?id=92837 Classification of pan chutney turned on whether, in common parlance and trade understanding, it is a preparation akin to sauce or ketchup or merely an edible preparation not elsewhere specified. The majority viewed it as a relish used only to add taste or flavour to pan and therefore within Tariff Heading 2103.11, while declining to follow the earlier contrary Tribunal view. The dissent treated the product as an edible preparation outside Heading 2103.11 and supported classification under Heading 2107.91 by following the earlier ruling. en-us Tue, 30 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 14:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92837 Classification of pan chutney turned on whether, in common parlance and trade understanding, it is a preparation akin to sauce or ketchup or merely an edible preparation not elsewhere specified. The majority viewed it as a relish used only to add taste or flavour to pan and therefore within Tariff Heading 2103.11, while declining to follow the earlier contrary Tribunal view. The dissent treated the product as an edible preparation outside Heading 2103.11 and supported classification under Heading 2107.91 by following the earlier ruling. Case-Laws Central Excise Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92837