https://www.taxtmi.com/caselaws?id=49014 White button mushrooms preserved in brine were held classifiable under Chapter 7 as edible vegetables, not under Chapter 20 as preparations of vegetables. Chapter 7 covers vegetables that are cooked or only provisionally preserved, while Chapter 20 applies to products prepared or preserved by processes beyond mere provisional preservation. The record and technical opinions supported that the mushrooms were only provisionally preserved in brine, and cooking did not move them out of Chapter 7. Note 1 to Chapter 20 therefore excluded classification under that heading, resulting in classification under Chapter 7 in favour of the assessee. en-us Thu, 10 Mar 2005 00:00:00 +0530 Mon, 09 Aug 2010 10:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49014 White button mushrooms preserved in brine were held classifiable under Chapter 7 as edible vegetables, not under Chapter 20 as preparations of vegetables. Chapter 7 covers vegetables that are cooked or only provisionally preserved, while Chapter 20 applies to products prepared or preserved by processes beyond mere provisional preservation. The record and technical opinions supported that the mushrooms were only provisionally preserved in brine, and cooking did not move them out of Chapter 7. Note 1 to Chapter 20 therefore excluded classification under that heading, resulting in classification under Chapter 7 in favour of the assessee. Case-Laws Central Excise Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49014