2004 (8) TMI 468 - AT - Central Excise

Summary

Issues:
Classification of products under Heading 2105 or Heading 2108.99.

Analysis:
The Revenue appealed against the classification of the products under Heading 2105 by the Commissioner (Appeals), arguing that they should be classified under Heading 2108.99 due to low vegetable fats content, failure to meet ISI standards for ice creams, and not meeting the milk content requirements of the Food and Drug Administration. The HSN Notes for Heading 2105 state that it covers ice cream and other edible ice, regardless of cocoa content, excluding mixes and bases for ice cream. The Tribunal noted that the products were described as "all other edible ice" and should be classified under Heading 2105. The presence of milk or milk preparation is not a determining factor for this classification, as per the HSN stipulations. The Tribunal found the Revenue's grounds irrelevant for classification under Heading 2105.

The Commissioner (Appeals) inspected the samples and found that they were commonly understood as "ice cream" by those dealing with them, supporting the classification under Heading 2105. The Revenue did not challenge these findings. The Tribunal upheld the Commissioner's classification, finding no flaws in the reasoning adopted. Consequently, the Tribunal dismissed the appeal, affirming the classification of the entities under Heading 2105 based on the Commissioner's decision.