https://www.taxtmi.com/caselaws?id=162807 Tariff classification turned on whether each food product answered the specific schedule description read with the relevant HSN-linked entries and interpretative rules. Roasted coconut paste and curry mixes were held outside the claimed coconut and curry entries and fell to the residuary rate. Easy palappam mix, palappam mix, vattayappam podi and banana powder were treated as covered by specific entries and attracted the lower rate, while instant idiyappam, ragi vita and puttu mix were not covered and were assessed residually. Crunch flakes were also found outside the rice-products entry because of their mixed composition, so the residuary provision applied. en-us Tue, 16 Jan 2007 00:00:00 +0530 Fri, 14 Mar 2014 15:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162807 Tariff classification turned on whether each food product answered the specific schedule description read with the relevant HSN-linked entries and interpretative rules. Roasted coconut paste and curry mixes were held outside the claimed coconut and curry entries and fell to the residuary rate. Easy palappam mix, palappam mix, vattayappam podi and banana powder were treated as covered by specific entries and attracted the lower rate, while instant idiyappam, ragi vita and puttu mix were not covered and were assessed residually. Crunch flakes were also found outside the rice-products entry because of their mixed composition, so the residuary provision applied. Case-Laws VAT and Sales Tax Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162807