2005 (7) TMI 194

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.... Nair, Member (T)]. - The dispute is about classification of two products, namely, Rasgulla and Peda manufactured by the appellant. The assessee claimed classification under Heading 21.08, which is for "Edible preparations, not elsewhere specified or included". Under the impugned order, it has been held that correct classification would be under Heading 1704.90 which is for "Sugar confectionery (i....

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.... items could have fallen under sugar preparation also since sugar pre-dominated (about 57%) by weight in the products. 3. Learned SDR has taken us through the order and other materials to show that the items manufactured by the assessee could not be called Rasgulla at all inasmuch as Rasgulla is never produced without curdling milk and chabena is an ingredient. 4. The dispute is not whether ....