https://www.taxtmi.com/caselaws?id=270050 Fruit juice based drinks such as Slice Mango and Slice Orange were held to fall under the specific tariff entry for fruit pulp or fruit juice based drinks in Chapter 2202.90, rather than the residual entry in Chapter 2202.99. The specific description prevailed over the general "other" heading, particularly where the products were admittedly fruit juice based drinks and no sampling was drawn to dispute their composition. The earlier Tribunal view on a similar product had already treated such goods as classifiable under the specific entry. The assessee was therefore entitled to the claimed exemption, and the duty demand based on the residual classification was unsustainable. en-us Wed, 04 Nov 2015 00:00:00 +0530 Mon, 28 Dec 2015 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270050 Fruit juice based drinks such as Slice Mango and Slice Orange were held to fall under the specific tariff entry for fruit pulp or fruit juice based drinks in Chapter 2202.90, rather than the residual entry in Chapter 2202.99. The specific description prevailed over the general "other" heading, particularly where the products were admittedly fruit juice based drinks and no sampling was drawn to dispute their composition. The earlier Tribunal view on a similar product had already treated such goods as classifiable under the specific entry. The assessee was therefore entitled to the claimed exemption, and the duty demand based on the residual classification was unsustainable. Case-Laws Central Excise Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270050