1999 (10) TMI 174

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.... R.S. Sangia, JDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  This appeal arises out of and is directed against the order-in-appeal dated 26-6-1996 passed by the Commissioner, Central Excise (Appeals), New Delhi. 2. The dispute is in respect of classification of product described as ice-cream mix/softy mix. The Assistant Collector has held that the item ....

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....x. It is nothing but ice-cream and that should be classifiable as ice-cream under Heading 21.05. He submitted that the impugned goods should not be mistaken as ice-cream mix as classified under HSN notes. Further, he contended that the Commissioner has not classified under which sub-heading the item has to be classified under 1901. According to Shri Sethi if the item is classifiable under Heading ....