Specific tariff headings prevail over residuary namkeen classification for chips, sharkara varatty, nuts and seeds under GST.

Jackfruit chips, banana chips, sharkara varatty, roasted or salted nuts and seeds, and salted or masala potato and tapioca chips are classified under Chapter 2008, not as namkeens under Heading 2106, because the tariff and chapter notes require the more specific heading to prevail over the residuary entry. For fruit-based preparations and chips, Heading 2008 applies; for roasted, salted or roasted and salted nuts and seeds, the tariff provides specific sub-headings within Chapter 2008. The operative effect is GST classification under the relevant Chapter 2008 entries at 12%, and the residuary namkeen entry is inapplicable where a specific description exists.

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Issues: (i) Whether jackfruit chips and banana chips, sold without a brand name, are namkeens classifiable under HSN 2106.90.99 and taxable under Entry 101A of Schedule I to Notification No. 01/2017-Central Tax (Rate). (ii) Whether sharkara varatty, sold without a brand name, is classifiable under HSN 2106.90.99 and taxable under Entry 101A of Schedule I to Notification No. 01/2017-Central Tax (Rate). (iii) Whether roasted, salted or roasted and salted preparations of ground nuts, cashew nut and other seeds are namkeens classifiable under HSN 2106.90.99 and taxable under Entry 101A of Schedule I to Notification No. 01/2017-Central Tax (Rate). (iv) Whether salted and masala chips of potato and tapioca are namkeens classifiable under HSN 2106.90.99 and taxable under Entry 101A of Schedule I to Notification No. 01/2017-Central Tax (Rate).

Issue (i): Whether jackfruit chips and banana chips, sold without a brand name, are namkeens classifiable under HSN 2106.90.99 and taxable under Entry 101A of Schedule I to Notification No. 01/2017-Central Tax (Rate).

Analysis: Chapter 21 covers miscellaneous edible preparations and Heading 2106 is a residuary heading for food preparations not elsewhere specified or included. The tariff and notification scheme requires resort to this heading only when the goods are not classifiable under a more specific heading. Applying the General Rules for Interpretation and the Chapter Notes, jackfruit chips and banana chips are edible preparations of fruit falling under Chapter 20 and, specifically, under Heading 2008. The common parlance description of the goods does not displace the tariff classification where the chapter notes and heading terms point to a more specific entry.

Conclusion: The issue is answered against the assessee. Jackfruit chips and banana chips are not classifiable under HSN 2106.90.99 and are liable to GST under Heading 2008.19.40 at 12%.

Issue (ii): Whether sharkara varatty, sold without a brand name, is classifiable under HSN 2106.90.99 and taxable under Entry 101A of Schedule I to Notification No. 01/2017-Central Tax (Rate).

Analysis: Sharkara varatty is an edible preparation of banana treated with jaggery and flavouring ingredients. The classification exercise turns on the tariff description and chapter scheme, not merely on whether the product is understood as a sweetmeat in common usage. Since the product is covered by Chapter 20 and falls within Heading 2008, the residuary Heading 2106 does not apply. The applicable notification entry is therefore the Chapter 2008 entry in Schedule II.

Conclusion: The issue is answered against the assessee. Sharkara varatty is not classifiable under HSN 2106.90.99 and is liable to GST under Heading 2008.19.40 at 12%.

Issue (iii): Whether roasted, salted or roasted and salted preparations of ground nuts, cashew nut and other seeds are namkeens classifiable under HSN 2106.90.99 and taxable under Entry 101A of Schedule I to Notification No. 01/2017-Central Tax (Rate).

Analysis: The tariff itself contains specific sub-headings within Chapter 2008 for roasted, salted and roasted and salted nuts and seeds. Where a specific classification exists, the goods cannot be placed in the residuary namkeen entry under Heading 2106. The interpretive rules favour the more specific description, and the products remain classifiable by their specific Chapter 2008 sub-headings.

Conclusion: The issue is answered against the assessee. Roasted, salted or roasted and salted cashew nuts are classifiable under Heading 2008.19.10, and roasted, salted or roasted and salted ground nuts and other nuts and seeds are classifiable under Heading 2008.19.20, with GST at 12%.

Issue (iv): Whether salted and masala chips of potato and tapioca are namkeens classifiable under HSN 2106.90.99 and taxable under Entry 101A of Schedule I to Notification No. 01/2017-Central Tax (Rate).

Analysis: Potato and tapioca chips, whether salted or masala, are edible preparations falling within Chapter 20 and are specifically covered by Heading 2008. The residuary Heading 2106 cannot be invoked when the goods are covered by a more specific tariff heading. The notification entry for Chapter 2008 accordingly governs their taxation.

Conclusion: The issue is answered against the assessee. Salted and masala chips of potato and tapioca are classifiable under Heading 2008.19.40 and are liable to GST at 12%.

Final Conclusion: The ruling determines that the impugned products are classifiable under Chapter 2008 rather than as namkeens under Heading 2106, and the applicable tax rate is 12% under Schedule II.

Ratio Decidendi: A residuary tariff entry cannot be applied where the goods are covered by a more specific heading under the tariff read with the chapter notes and interpretive rules.

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