https://www.taxtmi.com/caselaws?id=262580 Specific tariff classification prevails over a broader edible-oil description where margarine is separately named in the HSN structure. Heading 1517 covers margarine as an edible mixture or preparation of fats or oils, and the six-digit sub-classification excludes only liquid margarine; industrial or bakery margarine therefore remains margarine for rate purposes. A distinction based on composition or end use was rejected, because statutory classification depends on the commodity as enumerated in the tariff and notification, not on how it is used. As a result, all margarine other than liquid margarine is treated under the higher-rate entry rather than the concessional edible-oil entry. en-us Thu, 27 Mar 2014 00:00:00 +0530 Thu, 13 Aug 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262580 Specific tariff classification prevails over a broader edible-oil description where margarine is separately named in the HSN structure. Heading 1517 covers margarine as an edible mixture or preparation of fats or oils, and the six-digit sub-classification excludes only liquid margarine; industrial or bakery margarine therefore remains margarine for rate purposes. A distinction based on composition or end use was rejected, because statutory classification depends on the commodity as enumerated in the tariff and notification, not on how it is used. As a result, all margarine other than liquid margarine is treated under the higher-rate entry rather than the concessional edible-oil entry. Case-Laws VAT and Sales Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262580