https://www.taxtmi.com/caselaws?id=334887 Imported microwave popcorn was held classifiable under Heading 2008 as a prepared or preserved edible plant product meant for direct consumption after microwaving. Heading 2106 was treated as a residual entry for food preparations not elsewhere specified, and it could not be invoked where the goods were specifically covered by Heading 2008. The fact that the same product manufactured in India had been accepted under Heading 2008 in the Central Excise tariff also supported the same classification for imports. On that basis, Heading 2106 was found inapplicable and the classification adopted by the lower authorities was set aside. en-us Tue, 29 Mar 2016 00:00:00 +0530 Sat, 12 Nov 2016 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334887 Imported microwave popcorn was held classifiable under Heading 2008 as a prepared or preserved edible plant product meant for direct consumption after microwaving. Heading 2106 was treated as a residual entry for food preparations not elsewhere specified, and it could not be invoked where the goods were specifically covered by Heading 2008. The fact that the same product manufactured in India had been accepted under Heading 2008 in the Central Excise tariff also supported the same classification for imports. On that basis, Heading 2106 was found inapplicable and the classification adopted by the lower authorities was set aside. Case-Laws Customs Tue, 29 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334887