Specific taxing entry prevails for aerated branded soft drinks, excluding residuary classification under common parlance principles.

A commodity specifically answering the description of an aerated branded soft drink must be classified under that taxing entry on common parlance or commercial parlance principles, even where the schedule does not adopt HSN codes. Earlier treatment under excise or other fiscal regimes is irrelevant once the product squarely fits the specific entry. The residuary entry applies only where the product is not covered elsewhere, so a product already brought within the specific taxing entry cannot be shifted to the residuary category. The classification of the product as an aerated branded soft drink was upheld and the higher-rate tax consequence sustained.

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Issues: Whether the product was liable to be classified as an aerated branded soft drink under the specific taxing entry, and therefore excluded from the residuary entry applicable to fruit juice based drinks and similar products.

Analysis: The product was found to be a soft drink and, on the materials produced, an aerated and branded drink. Where the schedule did not incorporate HSN codes, the commodity had to be understood in common parlance or commercial parlance. The earlier classification under excise or other regimes was held to be irrelevant once the product squarely answered the description of the specific entry under Section 6(1)(a). The residuary entry could apply only if the product was not covered elsewhere, and a product already specifically brought to tax as an aerated branded soft drink could not be shifted to the residuary category.

Conclusion: The product was held to fall within the specific entry for aerated branded soft drink under Section 6(1)(a) and not within the residuary entry. The classification adopted by the authority was upheld, and the appeal failed.

Final Conclusion: The tax liability at the higher rate was sustained on the basis that the product was specifically covered by the relevant taxing entry, leaving no scope for residuary classification.

Ratio Decidendi: When a commodity is specifically covered by a taxing entry, it must be classified under that entry on common parlance or commercial parlance principles, and it cannot be placed in a residuary entry or reassessed by reference to classifications under other fiscal regimes.

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