https://www.taxtmi.com/caselaws?id=124299 Preparations based on coffee or tea were held classifiable under Heading 21.01 of the Central Excise Tariff Act, because that heading specifically covers extracts, essences, concentrates and preparations with a basis of coffee or tea. Heading 21.08 is residuary and can be used only where no specific entry applies, so Chapter Note 9(g) could not displace the specific coverage of Heading 21.01. On that reasoning, classification under Heading 21.08 was unsustainable, and the products My Coffee and My Tea were correctly classifiable under CSH 2101.10 and CSH 2101.20 respectively. en-us Thu, 04 Sep 2008 00:00:00 +0530 Thu, 27 Sep 2012 16:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124299 Preparations based on coffee or tea were held classifiable under Heading 21.01 of the Central Excise Tariff Act, because that heading specifically covers extracts, essences, concentrates and preparations with a basis of coffee or tea. Heading 21.08 is residuary and can be used only where no specific entry applies, so Chapter Note 9(g) could not displace the specific coverage of Heading 21.01. On that reasoning, classification under Heading 21.08 was unsustainable, and the products My Coffee and My Tea were correctly classifiable under CSH 2101.10 and CSH 2101.20 respectively. Case-Laws Central Excise Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124299