Specific tariff entry prevails for spice powders and turmeric powder; residuary classification cannot apply where entry 32 fits.

Spice and condiment powders such as sambar powder, meat masala powder, rasam mix powder and pickle mix powder were treated as falling within entry 32 of the Kerala General Sales Tax Act because they answered the description of curry powder or spice powder by their commercial and functional character; the residuary entry was excluded where a specific entry applied. Turmeric powder was likewise treated as the powder form of turmeric, with the later explanation regarded as clarificatory, so it remained within the specific entry rather than the residuary entry. The products were accordingly taxable at four per cent under the specific entry.

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Issues: (i) Whether sambar powder, meat masala powder, rasam mix powder and pickle mix powder fell under entry 32 of the First Schedule to the Kerala General Sales Tax Act, 1963 as curry powder or spice powder, and not under the residuary entry; (ii) Whether turmeric powder was taxable under entry 138 of the First Schedule to the Kerala General Sales Tax Act, 1963, or otherwise within entry 32, and not under the residuary entry.

Issue (i): Whether sambar powder, meat masala powder, rasam mix powder and pickle mix powder fell under entry 32 of the First Schedule to the Kerala General Sales Tax Act, 1963 as curry powder or spice powder, and not under the residuary entry.

Analysis: Entry 32 covered chillies, coriander seeds, including their powders, curry powder, spices powder and garlic. The powders used for making curries squarely answered the description of curry powder. Pickle mix powder also consisted of spices and served as a curry accompaniment, so it could be treated as curry powder and, in any event, as spice powder. The residuary entry could not apply when the goods were specifically covered by entry 32.

Conclusion: In favour of the assessee. The items were classifiable under entry 32 and taxable at four per cent.

Issue (ii): Whether turmeric powder was taxable under entry 138 of the First Schedule to the Kerala General Sales Tax Act, 1963, or otherwise within entry 32, and not under the residuary entry.

Analysis: Turmeric powder was treated as the powder form of turmeric and the later explanation introduced by the Finance Act, 2000 was regarded as clarificatory. On that basis, turmeric in the original entry included its powder form. In any event, turmeric powder could not go to the residuary entry because it was a spice powder, and entry 32 covered spice powders where no other specific entry applied.

Conclusion: In favour of the assessee. Turmeric powder was taxable at four per cent and not under the residuary entry.

Final Conclusion: The revision was allowed, the Tribunal's order was set aside, and the assessing authority was directed to assess the products at four per cent.

Ratio Decidendi: A commodity specifically covered by a taxing entry must be classified under that entry according to its commercial and functional character, and a later explanation that merely clarifies the original scope may be applied as confirming the earlier position; the residuary entry applies only when no specific entry governs.

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