https://www.taxtmi.com/caselaws?id=117820 Classification for prima facie exemption and pre-deposit relief turned on the products' essential character under the relevant tariff entries, read with the HSN Explanatory Notes, rather than on their use or mode of consumption. Sauces, ketchup and allied preparations were treated as prima facie classifiable under CET 2103.10 and covered by the exemption for sauces. Instant soup and broth powders were treated as prima facie classifiable under CET 2104.10, and the retail-sale condition was held not to govern soups and broths under Heading 21.04. Fruit beverage powders were treated as prima facie classifiable under CET 2001.10 as fruit juice preparations, not residuary Chapter 21 goods. Waiver of pre-deposit and stay of recovery followed for the covered product classes. en-us Thu, 30 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 17:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117820 Classification for prima facie exemption and pre-deposit relief turned on the products' essential character under the relevant tariff entries, read with the HSN Explanatory Notes, rather than on their use or mode of consumption. Sauces, ketchup and allied preparations were treated as prima facie classifiable under CET 2103.10 and covered by the exemption for sauces. Instant soup and broth powders were treated as prima facie classifiable under CET 2104.10, and the retail-sale condition was held not to govern soups and broths under Heading 21.04. Fruit beverage powders were treated as prima facie classifiable under CET 2001.10 as fruit juice preparations, not residuary Chapter 21 goods. Waiver of pre-deposit and stay of recovery followed for the covered product classes. Case-Laws Central Excise Thu, 30 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117820