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2017 (4) TMI 369 - CESTAT MUMBAIClassification of goods - butter flavouring - classified under CTH 3302 10 90 or CTH 2106 90 60? - Held that: - the ingredients i.e. butter fat is not a plant origin. Therefore, in our considered view the lower authorities have correctly classified the product under Chapter 21 - except the test report no material was produced by the appellant to counter the claim of the Revenue - the product is correctly classified under CTH 2106 and not 3302 - appeal dismissed - decided against appellant.
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