https://www.taxtmi.com/caselaws?id=73790 For tariff classification, goods must be placed under the heading that best fits their essential character and the tariff wording, and explanatory notes cannot override the statutory heading or chapter notes. Canned fruits in syrup were treated as fruit in substance, merely cleaned, packed and sealed for preservation, so they fell under Heading 08.01 rather than Heading 20.01. Fruit squashes and cordials were treated as preparations of fruit juice, not as beverages or residual products, so they fell under Heading 20.01 rather than Heading 21.07. The commentary emphasises that a residual heading yields to a more specific entry. en-us Mon, 11 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73790 For tariff classification, goods must be placed under the heading that best fits their essential character and the tariff wording, and explanatory notes cannot override the statutory heading or chapter notes. Canned fruits in syrup were treated as fruit in substance, merely cleaned, packed and sealed for preservation, so they fell under Heading 08.01 rather than Heading 20.01. Fruit squashes and cordials were treated as preparations of fruit juice, not as beverages or residual products, so they fell under Heading 20.01 rather than Heading 21.07. The commentary emphasises that a residual heading yields to a more specific entry. Case-Laws Central Excise Mon, 11 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73790