1998 (12) TMI 197

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....or the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The classification of the product described by the appellants as 'Indana House - concentrated Coffee, Chicory blend powder (Soluble Coffee chicory blend) arises for determination in this appeal - according to the Assessees, the product is classifiable under CET sub-heading 2102.30 as roasted Coffee substitute, while the Reve....

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....n made by the appellants. I do not agree with the submission made by the appellant that Sub-heading 2101.10 is limited to Pure coffee since that would indicate that Sub-heading 2101.20 is for pure tea and 2101.30 is only for roasted chicory or other roasted coffee substitute and the subject goods consisting of 70% cannot be termed as roasted chicory or other roasted coffee substitute. I observe th....