Per Lajja Ram : The issue for consideration in these two appeals filed by M/ s. Harichand Shri Gopal, is the classification of the product called 'Pan Chatni'. The Collector of Central Excise (Appeals), Ghaziabad in his order-in-appeal dt. 30.5.94 had confirmed the classification of the said product under sub-heading No. 2107.91 of the Schedule to the Central Excise Tariff Act 1985 (hereinafter referred to as the Tariff). Heading No. 21.07 covers 'edible preparations not elsewhere specified or included'. The order-in-appeal dt. 31.5.94 was issued following the decision in the above order dt. 30.5.94.

2. The matter was heard on 19.9.95 when Shri S.K. Kohli, Advocate appeared for the appellants. Revenue was represented by Shri Vijay Singh, SDR.

3. The ld. Advocate stated that their product was a flavoured pan chatni in which sugar content was about 95 to 97%, and flavours were from 3 to 5%. Their price was Rs. 23.40 for 200 gms. The product had no other use and is only taken with the 'Pan'. He pleaded that their product was classifiable under sub-heading No. 2103.11 as sauces, ketchup and the like and preparations thereof. The ld. Advocate submitted that sauces and ketchup were in