https://www.taxtmi.com/caselaws?id=164615 Branded potato chips fall within the specific entry for processed vegetables where potatoes are cut and fried, rather than the residuary entry, because specific tariff entries prevail when goods reasonably fit their description. A separate entry for unbranded savouries does not displace classification under the processed-vegetables entry. A Commissioner's clarification binds subordinate assessing authorities; therefore, requiring an assessee to pursue assessment proceedings despite that binding clarification may serve no useful purpose. Writ intervention may be appropriate notwithstanding the theoretical availability of an alternative assessment remedy. en-us Tue, 10 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164615 Branded potato chips fall within the specific entry for processed vegetables where potatoes are cut and fried, rather than the residuary entry, because specific tariff entries prevail when goods reasonably fit their description. A separate entry for unbranded savouries does not displace classification under the processed-vegetables entry. A Commissioner's clarification binds subordinate assessing authorities; therefore, requiring an assessee to pursue assessment proceedings despite that binding clarification may serve no useful purpose. Writ intervention may be appropriate notwithstanding the theoretical availability of an alternative assessment remedy. Case-Laws VAT and Sales Tax Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164615