Specific tariff entry prevails for fruit juice based drinks, securing exemption and defeating the residual classification demand.

Fruit juice based drinks such as Slice Mango and Slice Orange were held to fall under the specific tariff entry for fruit pulp or fruit juice based drinks in Chapter 2202.90, rather than the residual entry in Chapter 2202.99. The specific description prevailed over the general "other" heading, particularly where the products were admittedly fruit juice based drinks and no sampling was drawn to dispute their composition. The earlier Tribunal view on a similar product had already treated such goods as classifiable under the specific entry. The assessee was therefore entitled to the claimed exemption, and the duty demand based on the residual classification was unsustainable.

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Issues: Whether the products "Slice Mango" and "Slice Orange" were classifiable as fruit pulp or fruit juice based drinks under Chapter 2202.90 of the Central Excise Tariff Act, 1985 and entitled to exemption under Notification No. 6/2002-CE, or whether they fell under the residual entry in Chapter 2202.99.

Analysis: The products were admittedly fruit juice based drinks. The competing entries showed that Chapter 2202.90 specifically covered fruit pulp or fruit juice based drinks, while Chapter 2202.99 was only a residual "other" entry. The record also showed that the revenue authorities had not drawn samples to dispute the product composition. The earlier Tribunal decision on a similar product had already held that fruit juice based drinks fall under the specific tariff entry, and that view had attained finality. In such a situation, the specific entry prevailed over the residual entry and the classification adopted by the revenue could not stand.

Conclusion: The products were classifiable under Chapter 2202.90 and not under Chapter 2202.99. The assessee was entitled to the benefit flowing from the claimed exemption, and the demand confirmed against it was unsustainable.

Final Conclusion: The impugned order was set aside and the assessee's classification was accepted, resulting in relief from the duty demand and connected consequences.

Ratio Decidendi: Where a product squarely answers a specific tariff description, it must be classified under that specific entry rather than a residual heading, especially when the product is admittedly within the specific description.

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