https://www.taxtmi.com/caselaws?id=85233 Spent coffee residue arising from instant coffee manufacture was held not to fall under Heading 0901 because it was not used or understood as coffee or a coffee substitute, despite containing coffee content. Its admitted use was oil extraction for supply to soap industries, so the product was treated as residue and waste from food industries under Heading 2301, which was the more specific classification. On that basis, the product was classifiable under Heading 2301.00 and qualified for exemption under Notification No. 113/86-C.E. at the material time. The ruling applies the principle that a specific tariff heading prevails over a general one when the product description fits the specific entry. en-us Fri, 12 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 15:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85233 Spent coffee residue arising from instant coffee manufacture was held not to fall under Heading 0901 because it was not used or understood as coffee or a coffee substitute, despite containing coffee content. Its admitted use was oil extraction for supply to soap industries, so the product was treated as residue and waste from food industries under Heading 2301, which was the more specific classification. On that basis, the product was classifiable under Heading 2301.00 and qualified for exemption under Notification No. 113/86-C.E. at the material time. The ruling applies the principle that a specific tariff heading prevails over a general one when the product description fits the specific entry. Case-Laws Central Excise Fri, 12 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85233