https://www.taxtmi.com/caselaws?id=83142 A blended instant coffee product made with roasted chicory cubes and coffee extract was treated as a distinct commercial preparation, not as pure coffee or a coffee substitute. Because chicory was used mainly as a blending ingredient and the product was prepared on a basis of coffee, sub-heading 0901.20 was excluded. The tariff entry for coffee preparations in Heading 21.01, specifically sub-heading 2101.10, applied instead of sub-heading 2101.30, and Heading 21.07 was ruled out because a specific entry covered the product. en-us Thu, 21 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83142 A blended instant coffee product made with roasted chicory cubes and coffee extract was treated as a distinct commercial preparation, not as pure coffee or a coffee substitute. Because chicory was used mainly as a blending ingredient and the product was prepared on a basis of coffee, sub-heading 0901.20 was excluded. The tariff entry for coffee preparations in Heading 21.01, specifically sub-heading 2101.10, applied instead of sub-heading 2101.30, and Heading 21.07 was ruled out because a specific entry covered the product. Case-Laws Central Excise Thu, 21 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83142