Specific tariff heading prevails over residuary entry for imported microwave popcorn classified as prepared edible plant product.

Imported microwave popcorn was held classifiable under Heading 2008 as a prepared or preserved edible plant product meant for direct consumption after microwaving. Heading 2106 was treated as a residual entry for food preparations not elsewhere specified, and it could not be invoked where the goods were specifically covered by Heading 2008. The fact that the same product manufactured in India had been accepted under Heading 2008 in the Central Excise tariff also supported the same classification for imports. On that basis, Heading 2106 was found inapplicable and the classification adopted by the lower authorities was set aside.

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Issues: Whether the imported microwave popcorn was classifiable under Heading 2008 as prepared or preserved edible parts of plants, or under Heading 2106 as a residuary food preparation.

Analysis: The competing tariff headings were compared and Heading 2106 was treated as a residual entry meant for food preparations not elsewhere specified or included. The imported product was found to be a prepared or preserved edible plant product meant for direct consumption after microwaving. The record also showed that the same product manufactured in India had been accepted under Heading 2008 in the Central Excise tariff, which supported the same classification for the imported goods. On that basis, Heading 2106 was held inapplicable.

Conclusion: The imported goods were correctly classifiable under Heading 20081190, not under Heading 2106, and the classification adopted by the lower authorities was set aside.

Final Conclusion: The appeal succeeded and the import classification was determined in favour of the assessee.

Ratio Decidendi: Where goods are specifically covered by a tariff heading as prepared or preserved edible parts of plants, a general residuary food-preparation heading cannot be invoked.

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