Common parlance test governed classification of premix beverage mix as coffee, with the specific entry prevailing over the general one.

Nescafe Premix was held classifiable as coffee or instant coffee under the specific entry for coffee, because in common parlance and commercial understanding it was treated as such when prepared by adding hot water. Its composite ingredients, including soluble coffee powder, sucrose, milk powder and maltodextrin, did not change that character, and the percentage of coffee was not decisive for classification. The broader entry for powders from which non-alcoholic beverages are prepared could not apply where the goods fell within the specific coffee entry, since a specific description prevails over a general one. The product was therefore correctly classified under Entry C-II-3 and not Entry C-II-18(2).

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Issues: Whether the product "Nescafe Premix" was classifiable under Entry C-II-3 of Schedule C Part II of the Bombay Sales Tax Act, 1959 as "coffee" or "instant coffee", or under Entry C-II-18(2) as powders from which non-alcoholic beverages are prepared.

Analysis: The product was used by adding hot water to prepare the final drink, and its contents included soluble coffee powder along with sucrose, milk powder, and maltodextrin. The percentage of coffee was not ative for classification. For tax classification, the article had to be understood in common parlance or commercial sense, not by a scientific or technical analysis of ingredients. On that test, the product was understood as coffee or instant coffee. Entry C-II-3 was a specific entry covering coffee and instant coffee, while Entry C-II-18(2) was a general entry for powders from which non-alcoholic beverages are prepared. A specific entry prevails over a general one where the goods fit the specific description.

Conclusion: The product was correctly classifiable under Entry C-II-3 and not under Entry C-II-18(2), and the reference was answered in favour of the assessee.

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