Common parlance test governs snack classification; specially processed chips fall under residuary preserved food entry.

Potato chips, kurkure and cheetos masala balls were classified by the Rajasthan HC under the residuary entry for preserved food articles, not under the specific entry for namkins. Applying the common parlance test, the Court found that their composition, packing, and use of preservatives and nitrogen gas made them commercially distinct from ordinary market namkins such as bikaneri bhujia, chana dal or chewra. The later introduction of a separate entry for dried potato chips also supported this classification. Dealer certificates or similar materials were held incapable of overriding the statutory classification.

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Issues: Whether potato chips, kurkure and cheetos masala balls were classifiable under the specific entry for namkins or under the residuary entry for preserved food articles, and liable to tax at 6% or 12%.

Analysis: The products were examined in the light of their composition, packing, and the addition of preservatives and nitrogen gas to retain freshness and extend shelf life. Applying the common parlance test, the Court held that although the products may have a namkin-like taste, they are not understood in ordinary market parlance as simple namkins of the kind ordinarily sold locally such as bikaneri bhujia, chana dal or chewra. The specific entry for namkins was therefore not attracted. The Court further held that the later introduction of an entry covering dried potato chips supported the view that such products could be treated as a distinct category, and that dealer certificates or similar materials could not override the statutory classification.

Conclusion: The goods were held to fall within the category of preserved food articles under the residuary entry and not within the specific entry for namkins.

Ratio Decidendi: For tariff or tax classification, the meaning of the product in common parlance prevails, and where the product is specially processed and preserved so as to differ from the ordinary market understanding of the specific entry, it may be classified under the residuary or general entry.

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