Tariff classification of edible preparations turned on chapter notes, trade understanding, and the residuary entry under Heading 21.07.

Meetha Gutka and Silver Mint were analysed for tariff classification between preparations of fruit under Heading 20.01 and edible preparations under Heading 21.07. Although the goods were predominantly made of dates, the manufacturing process included heating, cutting, adding perfume, sweetening matter, catechu, lime and silver leaves, and they were known in trade as edible preparations for human consumption. Note 5(b) of Chapter 21 supported classification under Heading 21.07, and the common parlance test confirmed they were not preparations of fruit. The goods were therefore classifiable under the residuary sub-heading 2107.91.

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Issues: Whether Meetha Gutka and Silver Mint were classifiable under sub-heading 2001.10 as preparations of fruit or under sub-heading 2107.91 as edible preparations.

Analysis: The goods consisted predominantly of dates, but the process of manufacture involved heating, cutting into flakes, removing powder, and adding perfume, sweetening matter, catechu, lime, and silver leaves. The products were not known in the market as preparations of dates, but were accepted in trade as edible preparations for human consumption. Note 5(b) of Chapter 21 supported classification under Heading 21.07, and the common parlance test, when applied, confirmed that the goods were not preparations of fruit under Heading 20.01. As the Revenue had no case for classification under any other sub-heading within Heading 21.07, the residuary sub-heading 2107.91 applied.

Conclusion: Meetha Gutka and Silver Mint were correctly classified under sub-heading 2107.91, and the assessee's challenge failed.

Ratio Decidendi: Where the tariff scheme and chapter notes cover a product as an edible preparation, common parlance cannot override that classification; a residuary entry applies when the goods are not specifically covered by an earlier heading.

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