2004 (7) TMI 451

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....the Appellant. Shri M.K. Gupta, Jt. CDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The issue relates to classification of a product called pentatone liquid. The appellants contend that the said goods fall under chapter Heading 3003.10 as patent and proprietary medicines attracting Central Excise duty at the rate of 15% ad valorem whereas the department proposes classif....

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...., according to the HSN, the proper classification falls under Chapter 21 as miscellaneous edible preparations not elsewhere specified. Hence this appeal. 2. Heard both sides. 3. The total duty demanded in this case is Rs. 14,010/- which has already been deposited by the appellant. The HSN clarificatory Note 16 under chapter Heading 21.06 which reads as 'Food preparations not elsewh....