TaxTMI 
TaxTMI 
1998 (10) TMI 144
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....rder per : P.C. Jain, Member (T)]. - In the present matter, we are concerned with classification of the following items whose process is also mentioned against each of the items except that for the last item process is not available : "3. Annie Special palada (Locally known as payasam) : Rice flakes cooked in milk and sugar. Packed in unit containers, sealed and sterilised by high pressure s....
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...., nuts or other parts of plants". On the other hand Revenue contends that the aforesaid preparations fall under Tariff Heading 21.07 which pertains to "edible preparations not elsewhere specified or included". 3. In order to understand the scope of the two chapters we note that Chapter 20 particularly speaks of preparations of vegetables etc. but Heading 21.07 specifically speaks of "edible ....
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....chilling or freezing. 5. Now from the perusal of the various items and processes of manufacture of those items as mentioned above we observe that two of the products, namely "special palada" and "suji halwa" are preparations of rice flakes and suji - a product of wheat etc. In these two items no vegetables or fruits have been used. Special Palada and suji halwa cannot be considered to be pre....