2006 (5) TMI 3

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..... 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 Tribunal had in Han Chand Shri Gopal v. Comm .....

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..... s reasoning that Pan Chutney was not edible is, in our view, incorrect. A food is defined by the Judicial Member and with which we agree as "a substance which is taken into the body to maintain life and growth". 4. Sauce is generally taken as an accompaniment with food. The use of the words "the like" in T.H. 2103.11 would not stretch to cover items other than accompaniments to food. Since Pan is .....

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