2006 (5) TMI 3

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....H.') 2103.11 or T.H. 2107.91 of the Central Excise Tariff Act, 1985. According to the appellant-assessee Pan Chutney is classifiable under T.H. 2103.11, which reads:- "Sauces, ketchup and the like and preparations therefor;" According to the Revenue-respondent, the item is classifiable under T.H. 2107.91 which covers "edible preparations not elsewhere specified or included". 2. The Tribu....