https://www.taxtmi.com/caselaws?id=120332 Tomato ketchup made from tomato paste and other ingredients was treated as a sauce under CET sub-heading 2103.10 because the HSN explanatory note to heading 21.03 expressly includes tomato ketchup among sauces and preparations therefor. The exclusion in the impugned order was based on a misreading of that note, since the reference to mixed condiments and mixed seasonings did not override the specific inclusion of sauces. The product was therefore eligible for exemption under Sr. No. 10 of Notification No. 6/2002-CE, and the duty demand, educational cess and penalty were set aside. en-us Mon, 13 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 15:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120332 Tomato ketchup made from tomato paste and other ingredients was treated as a sauce under CET sub-heading 2103.10 because the HSN explanatory note to heading 21.03 expressly includes tomato ketchup among sauces and preparations therefor. The exclusion in the impugned order was based on a misreading of that note, since the reference to mixed condiments and mixed seasonings did not override the specific inclusion of sauces. The product was therefore eligible for exemption under Sr. No. 10 of Notification No. 6/2002-CE, and the duty demand, educational cess and penalty were set aside. Case-Laws Central Excise Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120332