https://www.taxtmi.com/caselaws?id=203147 Mixed dry fruits with some spices were held classifiable under Heading 2008 as a mixture of dry fruits because the goods consisted mainly of nuts and were capable of being consumed as such. The exclusion note for mixtures of plants, seeds or fruits of different chapters used for flavouring beverages or extracts did not apply to this product, and the HSN explanatory notes supported Heading 2008. Heading 2106 was treated as residuary and could not prevail over the more specific tariff description. The Department's expert report, based on market survey and website material, was found insufficient to displace the Heading 2008 classification. en-us Thu, 17 Mar 2011 00:00:00 +0530 Sat, 08 Jun 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203147 Mixed dry fruits with some spices were held classifiable under Heading 2008 as a mixture of dry fruits because the goods consisted mainly of nuts and were capable of being consumed as such. The exclusion note for mixtures of plants, seeds or fruits of different chapters used for flavouring beverages or extracts did not apply to this product, and the HSN explanatory notes supported Heading 2008. Heading 2106 was treated as residuary and could not prevail over the more specific tariff description. The Department's expert report, based on market survey and website material, was found insufficient to displace the Heading 2008 classification. Case-Laws Central Excise Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203147