Specific tariff entries override the namkeen residuary heading for chips, nuts and seed preparations under GST.

Specific tariff entries prevail over the residuary namkeen heading: chips made from jackfruit, banana, potato, tapioca, chembu and pavakka sold without brand name are classified under Heading 2008.19.40 as prepared fruit and vegetable products, not under HSN 2106.90.99. Roasted, salted, or roasted-and-salted preparations of ground nuts, cashew nuts and other seeds also fall within the specific Chapter 20 headings for prepared nuts and seeds, rather than the general namkeen entry. The operative effect is GST at 12% under Sl. No. 40 of Schedule II of Notification No. 1/2017-Central Tax (Rate).

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Issues: (i) Whether chips made from jackfruit, banana, potato, tapioca, chembu and pavakka sold without brand name are namkeens classifiable under HSN 2106.90.99 and taxable at the rate applicable to Sl. No. 101A of Schedule I of Notification No. 1/2017-Central Tax (Rate); (ii) Whether roasted and salted, salted, or roasted preparations of ground nuts, cashew nuts and other seeds are namkeens classifiable under HSN 2106.90.99 and taxable at the same entry.

Issue (i): Whether chips made from jackfruit, banana, potato, tapioca, chembu and pavakka sold without brand name are namkeens classifiable under HSN 2106.90.99 and taxable at the rate applicable to Sl. No. 101A of Schedule I of Notification No. 1/2017-Central Tax (Rate).

Analysis: Heading 2106 is a residuary entry for food preparations not elsewhere specified or included. The classification exercise therefore turns on whether the goods are more specifically covered by another heading. Chapter 20 covers preparations of vegetables, fruits, nuts or other parts of plants, and Heading 2008 includes fruit, nuts and other edible parts of plants otherwise prepared or preserved, including roasted and fried vegetable products. Applying the rules of interpretation, the chips in question, though sold as snacks and described in common parlance as savouries, remain classifiable under the specific heading for prepared fruit and vegetable products rather than under the residuary namkeen entry.

Conclusion: No. The goods are not classifiable under HSN 2106.90.99 and are instead classifiable under Heading 2008.19.40, attracting GST at 12% under Sl. No. 40 of Schedule II of Notification No. 1/2017-Central Tax (Rate).

Issue (ii): Whether roasted and salted, salted, or roasted preparations of ground nuts, cashew nuts and other seeds are namkeens classifiable under HSN 2106.90.99 and taxable at the same entry.

Analysis: The entry in Chapter 20 specifically covers roasted, salted and roasted-and-salted nuts and seeds. Where the tariff itself provides specific sub-headings for cashew nuts, ground nuts and other nuts, the goods cannot be shifted to the general namkeen heading. The descriptive use of the goods as snacks or savouries does not override the specific tariff classification provided by the Customs Tariff. Accordingly, the preparations fall within Chapter 20 and not Heading 2106.

Conclusion: No. Roasted, salted and roasted-and-salted cashew nuts, ground nuts and other nuts are classifiable under the relevant sub-headings of Heading 2008 and attract GST at 12% under Sl. No. 40 of Schedule II of Notification No. 1/2017-Central Tax (Rate).

Final Conclusion: The ruling rejects classification of the disputed products as namkeens under the residuary heading and confirms their classification under the specific chapter heading for prepared fruits, nuts and plant products, with tax liability at 12%.

Ratio Decidendi: A specific tariff entry prevails over a residuary entry, and prepared fruit, vegetable, nut and seed products are to be classified according to the Customs Tariff headings and chapter notes rather than by their popular trade description.

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