Tariff classification of skimmed milk powder follows the specific milk powder heading, not the residuary entry.

Skimmed milk powder was held classifiable under the specific Central Excise Tariff heading for milk powder, not under the residuary entry, because prior Tribunal authority had construed heading 0401.13 as covering such powder and rejected the argument that it applies only to whole milk powder. The Tribunal followed that precedent and treated the residuary heading as inapplicable where the specific tariff entry governed the product. The tariff classification adopted below was therefore upheld and the assessee's appeal failed.

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Issues: Whether skimmed milk powder was classifiable under Chapter heading 0401.13 or under the residuary heading 0401.19 of the Central Excise Tariff.

Analysis: The Tribunal followed earlier decisions construing the scope of the two tariff entries. It noted that prior authority had held partially skimmed milk powder to be classifiable under the residuary heading 0401.19, but a later Tribunal decision had specifically rejected the contention that heading 0401.13 covered only whole milk powder. Relying on that precedent, the Tribunal accepted that skimmed milk powder fell within heading 0401.13 rather than the residuary entry.

Conclusion: Skimmed milk powder was correctly classifiable under heading 0401.13 and not under heading 0401.19, against the assessee.

Final Conclusion: The tariff classification adopted below was upheld and the appeal failed.

Ratio Decidendi: Where a specific tariff heading covers milk powder, skimmed milk powder is classifiable under that specific heading and cannot be shifted to the residuary entry merely because it is not whole milk powder.

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