https://www.taxtmi.com/caselaws?id=114761 Katha Lime Mix was held to remain in substance vegetable sap, because the addition of lime did not make it a food product or a preparation used in or with food. On that basis, Chapter 13, sub-heading 1301.10 of the Central Excise Tariff Act, 1985 was the specific classification and prevailed over the more general Chapter 21, sub-heading 2108.99. The reasoning also distinguished pan chutney, as that product was consumed with or after food, unlike Katha Lime Mix. Exemption under Notification No. 76/86 was therefore available. en-us Wed, 08 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 17:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114761 Katha Lime Mix was held to remain in substance vegetable sap, because the addition of lime did not make it a food product or a preparation used in or with food. On that basis, Chapter 13, sub-heading 1301.10 of the Central Excise Tariff Act, 1985 was the specific classification and prevailed over the more general Chapter 21, sub-heading 2108.99. The reasoning also distinguished pan chutney, as that product was consumed with or after food, unlike Katha Lime Mix. Exemption under Notification No. 76/86 was therefore available. Case-Laws Central Excise Wed, 08 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114761