https://www.taxtmi.com/caselaws?id=1200 Repacked soya flour, bread improvers and corn flour retained their essential milling-industry character and were classified under the specific tariff headings rather than Chapter 2108, because repacking, labelling or bakery use did not by itself alter classification or show fresh manufacture. Vegetable-fat based cake improvers, liquid emulsifier and Cake N Soft were treated as bakery shortenings or fat-based preparations under Chapters 1508 and 1504, not as residuary edible preparations. The limitation objection also succeeded, and demand could not be expanded beyond the show cause notice. The order applied the principle that a specific heading prevails over a residuary entry. en-us Wed, 06 Sep 2006 00:00:00 +0530 Wed, 28 Jan 2009 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1200 Repacked soya flour, bread improvers and corn flour retained their essential milling-industry character and were classified under the specific tariff headings rather than Chapter 2108, because repacking, labelling or bakery use did not by itself alter classification or show fresh manufacture. Vegetable-fat based cake improvers, liquid emulsifier and Cake N Soft were treated as bakery shortenings or fat-based preparations under Chapters 1508 and 1504, not as residuary edible preparations. The limitation objection also succeeded, and demand could not be expanded beyond the show cause notice. The order applied the principle that a specific heading prevails over a residuary entry. Case-Laws Central Excise Wed, 06 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1200