2005 (1) TMI 611

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..... in and Ms. Sonia Bhatnagar, Advocates, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The Revenue filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals) whereby the impugned products manufactured by the respondents is held to be classifiable under Heading No. 2105 of Central Excise Tariff. 3. The contention of the Revenue is .....

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..... earing ice cream and dessert mix in liquid form, which is further used in the manufacture of ice cream and softy. These facts are not disputed by the Revenue. The Heading No. 2105 of Central Excise Tariff cover ice cream and other edible ice. Whereas Heading No. 21.08 of the Tariff include edible preparations not elsewhere specified. As liquid mixture which is cleared by the appellant is used in t .....

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