2004 (8) TMI 468

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.... Shri C.S. Lodha, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Revenue is in appeal against the order of the Commissioner (Appeals) having classified the products of the appellant under Heading 2105. The Revenue claims that the entities are to be classified under Heading 2108.99 on the grounds : (i)      They have very little percen....

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.... cream which are classified according to their essential constituents (e.g. Heading 18.06, 19.01 or 21.06)." We cannot find any reason to fix any percentage/or milk to be required, to classify the entity under this Heading 2105.00. The goods very clearly and candidly described as "all other edible ice (e.g. sherbet, iced, lollipops) whether or not containing cocoa in any proportion" would be cl....