https://www.taxtmi.com/caselaws?id=51628 Meetha Gutka and Silver Mint were analysed for tariff classification between preparations of fruit under Heading 20.01 and edible preparations under Heading 21.07. Although the goods were predominantly made of dates, the manufacturing process included heating, cutting, adding perfume, sweetening matter, catechu, lime and silver leaves, and they were known in trade as edible preparations for human consumption. Note 5(b) of Chapter 21 supported classification under Heading 21.07, and the common parlance test confirmed they were not preparations of fruit. The goods were therefore classifiable under the residuary sub-heading 2107.91. en-us Mon, 09 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 12:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51628 Meetha Gutka and Silver Mint were analysed for tariff classification between preparations of fruit under Heading 20.01 and edible preparations under Heading 21.07. Although the goods were predominantly made of dates, the manufacturing process included heating, cutting, adding perfume, sweetening matter, catechu, lime and silver leaves, and they were known in trade as edible preparations for human consumption. Note 5(b) of Chapter 21 supported classification under Heading 21.07, and the common parlance test confirmed they were not preparations of fruit. The goods were therefore classifiable under the residuary sub-heading 2107.91. Case-Laws Central Excise Mon, 09 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51628