https://www.taxtmi.com/caselaws?id=118346 Liquid ice cream and dessert mix cleared in liquid form and used in making ice cream and softy was held to fall under Heading 2105, because Heading 2105 covers ice cream and other edible ice, while Heading 2108 applies only to edible preparations not elsewhere specified. On the undisputed facts, the product remained a mix intended for ice cream manufacture and did not warrant reclassification under Heading 2108.99. The classification under Heading 2105 was upheld and the Revenue's appeal failed. en-us Thu, 27 Jan 2005 00:00:00 +0530 Sat, 30 Jun 2012 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118346 Liquid ice cream and dessert mix cleared in liquid form and used in making ice cream and softy was held to fall under Heading 2105, because Heading 2105 covers ice cream and other edible ice, while Heading 2108 applies only to edible preparations not elsewhere specified. On the undisputed facts, the product remained a mix intended for ice cream manufacture and did not warrant reclassification under Heading 2108.99. The classification under Heading 2105 was upheld and the Revenue's appeal failed. Case-Laws Central Excise Thu, 27 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118346