https://www.taxtmi.com/caselaws?id=54243 Rasgulla and peda were treated as sweet meats falling within Note 10 to Chapter 21, which covers misthans or mithai and keeps such goods within Heading 2108 regardless of ingredients. Because the statutory note makes composition immaterial, the fact that sugar predominated did not justify reclassification as sugar confectionery under Heading 1704.90. The specific Chapter 21 note prevailed over the general competing tariff entry, so the products remained classifiable under Heading 2108. en-us Thu, 21 Jul 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54243 Rasgulla and peda were treated as sweet meats falling within Note 10 to Chapter 21, which covers misthans or mithai and keeps such goods within Heading 2108 regardless of ingredients. Because the statutory note makes composition immaterial, the fact that sugar predominated did not justify reclassification as sugar confectionery under Heading 1704.90. The specific Chapter 21 note prevailed over the general competing tariff entry, so the products remained classifiable under Heading 2108. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54243