https://www.taxtmi.com/caselaws?id=437 Pan chutney, though edible, is not covered by Tariff Heading 2103.11 because the phrase "the like" is confined to articles of the same genus as sauces and ketchup, namely accompaniments to food. Since pan is not food and an accompaniment to pan does not answer that description, the product does not fall within the specific heading. In the absence of specific coverage under Heading 2103.11, it is classifiable under the residuary Heading 2107.91 as an edible preparation not elsewhere specified or included. en-us Wed, 03 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437 Pan chutney, though edible, is not covered by Tariff Heading 2103.11 because the phrase "the like" is confined to articles of the same genus as sauces and ketchup, namely accompaniments to food. Since pan is not food and an accompaniment to pan does not answer that description, the product does not fall within the specific heading. In the absence of specific coverage under Heading 2103.11, it is classifiable under the residuary Heading 2107.91 as an edible preparation not elsewhere specified or included. Case-Laws Central Excise Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437