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IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS.1401-1402 OF 2001

M/S. SWASTIK UDYOG APPELLANT(S)

VERSUS

COMMNR. OF CENTRAL EXCISE, MEERUT RESPONDENT(S)

O R D E R

The dispute in these cases is whether the "pan chutney" is

classifiable under Tariff Heading (for short ’T.H.’) 2103.11 or T.H.

2107.91 of 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".

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The Tribunal had in Hari Chand Shri Gopal Vs.

Commissioner of Central Excise, 1996(83)