1998 (12) TMI 197

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.... [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 Revenue has classified und....

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....ellant 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 that Sub-heading 2101.10 also includes Preparation with a basis of coffee. The....