1999 (10) TMI 174

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a, Member (J)]. This appeal arises out of and is directed against the order-in-appeal dated 26-6-1996 passed by the Commissioner, Central Excise (Appeals), New Delhi. 2. The dispute is in respect of classification of product described as ice-cream mix/softy mix. The Assistant Collector has held that the item would fall under Heading 2107.99 and would also be entitled to the exemption Notif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g 21.05. He submitted that the impugned goods should not be mistaken as ice-cream mix as classified under HSN notes. Further, he contended that the Commissioner has not classified under which sub-heading the item has to be classified under 1901. According to Shri Sethi if the item is classifiable under Heading 19 then it would be properly classifiable under 1901.19 since the item was not clear in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X