Specific tariff entry prevails over residuary classification for coffee and tea preparations under Heading 21.01.

Preparations based on coffee or tea were held classifiable under Heading 21.01 of the Central Excise Tariff Act, because that heading specifically covers extracts, essences, concentrates and preparations with a basis of coffee or tea. Heading 21.08 is residuary and can be used only where no specific entry applies, so Chapter Note 9(g) could not displace the specific coverage of Heading 21.01. On that reasoning, classification under Heading 21.08 was unsustainable, and the products My Coffee and My Tea were correctly classifiable under CSH 2101.10 and CSH 2101.20 respectively.

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Issues: Whether the products known as My Coffee and My Tea were classifiable under Heading 21.01 of the Central Excise Tariff Act, 1985, as preparations with a basis of coffee or tea, or under the residuary Heading 21.08 in view of Chapter Note 9(g) of Chapter 21.

Analysis: Heading 21.01 specifically covers extracts, essences and concentrates of coffee or tea, and preparations with a basis of those products. Heading 21.08 is residuary in nature and can be invoked only when no specific entry applies. The products in question were preparations based on coffee and tea, and therefore a specific tariff entry was available. Chapter Note 9(g) could not displace the specific coverage of Heading 21.01. The classification adopted under Heading 21.08 was therefore unsustainable.

Conclusion: My Coffee and My Tea were correctly classifiable under CSH 2101.10 and CSH 2101.20 respectively, and not under CSH 2108.99; the Revenue's appeal succeeded.

Ratio Decidendi: Where a tariff item specifically covers a product, that specific entry must be preferred over a residuary heading.

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