https://www.taxtmi.com/caselaws?id=89413 Tariff classification depended on whether the goods were specific vegetable preparations under Heading 20.01 or residual edible preparations under Heading 21.07. The residual entry applied only where no more specific heading covered the goods, so special palada and sooji halwa, being preparations of rice flakes and wheat sooji without vegetable or fruit content, fell under Heading 21.07. By contrast, vegetable burger, south Indian sambar, vegetable cutlets and vegetable stew retained visible and substantial vegetable content despite spices, oil and unit packaging, and were classified under Heading 20.01, sub-heading 2001.10. en-us Tue, 27 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89413 Tariff classification depended on whether the goods were specific vegetable preparations under Heading 20.01 or residual edible preparations under Heading 21.07. The residual entry applied only where no more specific heading covered the goods, so special palada and sooji halwa, being preparations of rice flakes and wheat sooji without vegetable or fruit content, fell under Heading 21.07. By contrast, vegetable burger, south Indian sambar, vegetable cutlets and vegetable stew retained visible and substantial vegetable content despite spices, oil and unit packaging, and were classified under Heading 20.01, sub-heading 2001.10. Case-Laws Central Excise Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89413