https://www.taxtmi.com/caselaws?id=164615 Branded potato chips were treated as falling within the specific tariff entry for processed fruits and vegetables, because a specific entry prevails over a residuary entry where the goods reasonably fit the specific description. The presence of a separate entry for savouries sold without a brand name did not require branded potato chips to be classified under the residuary entry. The article also notes that a Commissioner's clarification binds subordinate assessing authorities, so requiring the assessee to pursue assessment would serve no useful purpose. On that basis, writ intervention remained available and the classification clarification was not sustainable. 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 were treated as falling within the specific tariff entry for processed fruits and vegetables, because a specific entry prevails over a residuary entry where the goods reasonably fit the specific description. The presence of a separate entry for savouries sold without a brand name did not require branded potato chips to be classified under the residuary entry. The article also notes that a Commissioner's clarification binds subordinate assessing authorities, so requiring the assessee to pursue assessment would serve no useful purpose. On that basis, writ intervention remained available and the classification clarification was not sustainable. Case-Laws VAT and Sales Tax Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164615