https://www.taxtmi.com/caselaws?id=90660 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. en-us Thu, 30 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90660 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. Case-Laws Central Excise Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90660