Confectionery classification under specific entry prevails over residuary rate when packaging name is not a brand name.

Confectionery packed with the dealer's name was not treated as branded goods because the printed name identified only the producer and place of production, not a coined mark, brand name, trade name or trade mark. The residuary entry could be used only when the goods could not reasonably fall within a specific entry, and confectionery was expressly covered by the First Schedule at 4%. A clarification issued without notice to the assessee was held unenforceable against it. The higher-rate classification under the residuary entry was therefore unsustainable, and the assessment was quashed with entitlement to refund or adjustment of excess tax.

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Issues: Whether the confectionery products packed with the dealer's name were branded goods liable to tax under the residuary entry at a higher rate, or whether they fell under the specific entry for confectionery taxable at 4%.

Analysis: The name printed on the packing identified only the producer and place of production and did not amount to a coined mark, brand name, trade name, or trade mark. A residuary entry can be invoked only when the goods cannot reasonably be brought within any specific entry. Confectionery was expressly covered by the specific entry in the First Schedule, and even otherwise the goods could not be shifted to the residuary entry merely because the department treated them as branded. The clarification issued without notice to the assessee was also held unenforceable against it.

Conclusion: The higher-rate classification under the residuary entry was unsustainable, and the assessee was liable to tax only at 4%.

Final Conclusion: The assessment was quashed and the assessee was held entitled to refund or adjustment of any excess tax collected.

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