ORDER

1. The question in these appeals is whether "french fries" should be classified under Sub-

Heading 2001.10 or 2001.90 of Chapter 20 of the a Central Excise Tariff Act, 1985. The two entries read as follows:

"Heading Sub- Heading Description of goods Rate of duty

No. No.

(1) (2) (3) (4)

20.0.1 Preparations of vegetables,

fruit, nuts or other parts of

plants, including jams, fruit

jellies, marmalades, fruit or

nut puree and fruit or nut

pastes, fruit juices and

vegetable juices, whether

or not containing added

sugar or other sweetening

matter

2001.10 -Put up in unit containers

and bearing a brand name 8%

2001.90 -Others Nil" 2.

The appellant manufactures "french fries" and sells the same sometimes under the brand name "Inland Valley" and sometimes without any such name. Those packets of "french fries" which bear the name of "Inland Valley" are cleared by the appellant under TSH 2001.10 and the relevant excise duty is paid thereon. Those packets which do not contain the name d "Inland Valley" are cleared under TSH 2001.90 and no excise duty is paid.

3. The Department was of the view that the second lot of goods should also have been cleared by the appellant