Chapter 3, Mishna 10
Rabbi Dosa ben Harekinos ruled that the prayer leader on Rosh Hashana should include conditional language reflecting that doubt over which day, first or second, is actually Rosh Hashana, but the Rabbis overruled him. Both days constitute one continuous period of holiness. Do we say the Blessing of the Time, Shechechyanu on Rosh Hashana and Yom Kippur as we do on the Pilgrim Festivals of Passover, Shavuos and Sukkot? This is the subject of a dispute… Ultimately, yes we do, and though we usually make the blessing over wine, at Yom Kippur we do not.