1998 (12) TMI 197

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..... The classification of the product described by the appellants as Indana House - concentrated Coffee, Chicory blend powder (Soluble Coffee chicory blend) arises for determination in this appeal - according to the Assessees, the product is classifiable under CET sub-heading 2102.30 as roasted Coffee substitute, while the Revenue has classified under CET sub-heading 2101.10 as preparation with a b .....

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..... on made by the appellant that Sub-heading 2101.10 is limited to Pure coffee since that would indicate that Sub-heading 2101.20 is for pure tea and 2101.30 is only for roasted chicory or other roasted coffee substitute and the subject goods consisting of 70% cannot be termed as roasted chicory or other roasted coffee substitute. I observe that Sub-heading 2101.10 also includes Preparation with a ba .....

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