https://www.taxtmi.com/caselaws?id=92823 Chapter 20 specifically covered preparations of vegetables, fruit, nuts or other parts of plants, and its Note 1 confined the chapter to products prepared or preserved by specified processes. Chapter 21 was only a residual heading for edible preparations not elsewhere specified or included. Applying Rule 3(a) of the Interpretation Rules, the more specific tariff entry prevailed over the general residuary entry. The product was therefore classifiable under Chapter Heading 20.01 and sub-heading 2001.90, not under Chapter 21, and the assessee succeeded; the duty demand based on Chapter 21 classification did not survive. en-us Fri, 19 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 13:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92823 Chapter 20 specifically covered preparations of vegetables, fruit, nuts or other parts of plants, and its Note 1 confined the chapter to products prepared or preserved by specified processes. Chapter 21 was only a residual heading for edible preparations not elsewhere specified or included. Applying Rule 3(a) of the Interpretation Rules, the more specific tariff entry prevailed over the general residuary entry. The product was therefore classifiable under Chapter Heading 20.01 and sub-heading 2001.90, not under Chapter 21, and the assessee succeeded; the duty demand based on Chapter 21 classification did not survive. Case-Laws Central Excise Fri, 19 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92823