Plain tariff classification principle excludes popcorn from heading 1904.10, so the duty demand could not survive.

Popcorn was held outside Tariff Heading 1904.10, which covered corn flakes and wheat flakes put up in unit containers for sale. Applying the plain wording of the tariff entry, the classification adopted by the lower authority was found unsustainable because popcorn did not squarely answer that description. As the demand depended on that classification, it could not survive. The assessee's classification position was sustained and the Revenue's challenge failed.

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Issues: Whether popcorn was classifiable under Tariff Heading 1904.10 and liable to duty for the relevant period.

Analysis: Tariff Heading 1904.10 covered corn flakes and wheat flakes put up in unit containers intended for sale. Popcorn did not fall within that description. The classification adopted by the lower authority for the relevant clearances was therefore unsustainable, and the Revenue's challenge did not disclose any infirmity in the modification made in appeal.

Conclusion: Popcorn was not classifiable under Tariff Heading 1904.10, and the demand based on that classification could not survive.

Final Conclusion: The Revenue's appeal failed, and the assessee's classification position was sustained.

Ratio Decidendi: A tariff entry must be applied according to its plain description, and goods cannot be brought within it unless they squarely answer that description.

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