Specific tariff entry for syrups applied to Badam Thandai Syrup; residuary classification was rejected.

Badam Thandai Syrup, being a concentrated product used after mixing with milk, sugar, water and ice, was held to fall within the notified entry for syrups. The notification specifically covered syrups within the broader genus of soda water, lemonade, fruit juices and other soft beverages, so the specific entry prevailed over any general or residuary classification. The residuary category could be used only if the goods could not reasonably be placed within a specific entry, and this commodity was not unclassified.

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Issues: Whether Badam Thandai Syrup is liable to tax as "Syrup" under the notified entry, or as an unclassified item.

Analysis: The commodity was described as Badam Thandai Syrup and was found to be in concentrated form, used after mixing with milk, sugar, water, and ice. The relevant notification specifically included "syrups" within the entry relating to soda water, lemonade, fruit-juices and other soft beverages and syrups, squashes, jam and jellies. A specific entry is to be preferred over a general or residuary entry, and the residuary category can be used only where the goods cannot reasonably be brought within any specific entry. The words in the notification were treated as relating to drinks, and the commodity was held to fall within the notified genus.

Conclusion: Badam Thandai Syrup is classifiable as "Syrup" under the notified entry and is not an unclassified item.

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