TMI Blog1997 (12) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is filed against the order passed by the C.C.E. (A), Madras in Order No. 32/89, dated 21-3-1989. The lower appellate authority classified the coffee substitute which is manufactured by the appellants under Tariff Heading 0910.20. It is against this order that the present appeal is filed. 2. The appellants in the appeal memorandum have stated that the view taken by the C.C.E. (A) is not cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titute. Their plea is that the coffee powder contained in the mixture is 80 to 90%. Their plea that their product comes within the purview of Heading 0910.90 has no force in view of the fact that under Heading 0901.20 coffee substitute containing coffee in any proportion is to be classified under Heading 0901.20. In view of the above, we hold that the impugned order is well reasoned and we find no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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