https://www.taxtmi.com/caselaws?id=112577 Classification of the goods depended on their description and character under the Central Excise Tariff, not on any fixed percentage of milk or vegetable fat, nor on standards under the ISI or Food and Drug Administration. The HSN Notes to Heading 2105 cover ice cream and other edible ice, including sherbet and iced lollipops, whether or not containing cocoa. On the facts, the goods were also understood in trade as ice cream. They were therefore classified under Heading 2105, and the challenge to classification under Heading 2108.99 failed. en-us Thu, 19 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112577 Classification of the goods depended on their description and character under the Central Excise Tariff, not on any fixed percentage of milk or vegetable fat, nor on standards under the ISI or Food and Drug Administration. The HSN Notes to Heading 2105 cover ice cream and other edible ice, including sherbet and iced lollipops, whether or not containing cocoa. On the facts, the goods were also understood in trade as ice cream. They were therefore classified under Heading 2105, and the challenge to classification under Heading 2108.99 failed. Case-Laws Central Excise Thu, 19 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112577