2005 (7) TMI 194

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..... Rasgulla and Peda manufactured by the appellant. The assessee claimed classification under Heading 21.08, which is for "Edible preparations, not elsewhere specified or included". Under the impugned order, it has been held that correct classification would be under Heading 1704.90 which is for "Sugar confectionery (including white chocolate), not containing cocoa". 2. The claim of the appellant .....

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..... t 57%) by weight in the products. 3. Learned SDR has taken us through the order and other materials to show that the items manufactured by the assessee could not be called Rasgulla at all inasmuch as Rasgulla is never produced without curdling milk and chabena is an ingredient. 4. The dispute is not whether the item is Rasgulla or Peda. Nor is classification dependent upon composition. Composi .....

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