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Issues: Whether the product, consisting predominantly of mixed dry fruits with some spices, was classifiable under Heading 2008 of the Central Excise Tariff Act, 1985 as a mixture of dry fruits, or under Heading 2106 as food flavouring material, and whether the expert report relied upon by the Department could sustain the contrary classification.
Analysis: The product was found to consist mainly of nuts and dry fruits and to be capable of being consumed as such. The exclusion note relied upon by the Department applied to mixtures of plants, parts of plants, seeds or fruits of different chapters not consumed as such and used for flavouring beverages or for extracts, and did not cover a mixture of nuts of the present kind. The HSN explanatory notes supported classification under Heading 2008. The residuary character of Heading 2106 could not prevail where the goods were specifically covered by Heading 2008. The principle that the more specific description must be preferred was also applied. The report of the expert, based on a market survey and website material, was found insufficient to displace the classification under Heading 2008.
Conclusion: The product was classifiable under Heading 2008 and not under Heading 2106. The expert report could not justify the Revenue's classification.
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