https://www.taxtmi.com/caselaws?id=123749 Skimmed milk powder was held classifiable under the specific Central Excise Tariff heading for milk powder, not under the residuary entry, because prior Tribunal authority had construed heading 0401.13 as covering such powder and rejected the argument that it applies only to whole milk powder. The Tribunal followed that precedent and treated the residuary heading as inapplicable where the specific tariff entry governed the product. The tariff classification adopted below was therefore upheld and the assessee's appeal failed. en-us Mon, 12 Mar 2007 00:00:00 +0530 Thu, 20 Sep 2012 10:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123749 Skimmed milk powder was held classifiable under the specific Central Excise Tariff heading for milk powder, not under the residuary entry, because prior Tribunal authority had construed heading 0401.13 as covering such powder and rejected the argument that it applies only to whole milk powder. The Tribunal followed that precedent and treated the residuary heading as inapplicable where the specific tariff entry governed the product. The tariff classification adopted below was therefore upheld and the assessee's appeal failed. Case-Laws Central Excise Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123749