2004 (12) TMI 427

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....ant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal the challenge has been made by the appellants to the impugned order-in-appeal and the dispute relates to the classification of the product Katha Lime mix. The appellants have sought classification of this product under sub-heading 1301.10, while the Revenue has claimed classification und....

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.... 3. We have heard both the sides and gone through the record. There is no dispute regarding the nature of the product and its preparation. The product is prepared by adding lime in Katha, it is branded as katha lime mix. This product as it is, cannot be said to be a food product which may be used in or in relation to the preparation of the food or taken along with food. It remains in fact ....

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....er (Appeals) for classifying the product in question under sub-heading 2108.99 of the CETA. The ratio of law laid down in Swastik Udyog v. CCE, Meerut (supra) referred by the learned SDR, is not attracted to the facts of the present case. In that case classification involved was of pan chutney which is consumed as such with or after the food and for that reason, its classification was held under C....