https://www.taxtmi.com/caselaws?id=353525 A compound preparation used for making beverages was treated as classifiable under tariff item 2106.9050 of the First Schedule to the Central Excise Tariff Act, 1985. On that reading, the corresponding Second Schedule entry could not be used to shift the product into tariff item 2106.9019, because the Chapter Notes and Supplementary Notes had to be applied as written and an administrative clarification could not alter the tariff position. The effect was that no basis remained for Special Excise Duty, education cess, or interest once the product stayed within the First Schedule classification. en-us Mon, 01 Jan 2018 00:00:00 +0530 Sat, 10 Feb 2018 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353525 A compound preparation used for making beverages was treated as classifiable under tariff item 2106.9050 of the First Schedule to the Central Excise Tariff Act, 1985. On that reading, the corresponding Second Schedule entry could not be used to shift the product into tariff item 2106.9019, because the Chapter Notes and Supplementary Notes had to be applied as written and an administrative clarification could not alter the tariff position. The effect was that no basis remained for Special Excise Duty, education cess, or interest once the product stayed within the First Schedule classification. Case-Laws Central Excise Mon, 01 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353525