https://www.taxtmi.com/caselaws?id=354459 Where a taxing entry is aligned to an eight-digit HSN code, classification must follow the specific HSN description, and a product prepared beyond the scope of that code cannot be brought within the concessional entry. Bakery shortening, produced by blending hydrogenated vegetable oils with other ingredients and further preparing the mixture, was treated as falling outside HSN 1516 and within the residual tax entry. The Food Safety and Standards Regulations, 2011 and the Vegetable Oil Products (Regulation) Order, 1998 did not alter that tariff position, and the principle of essential character did not assist because the product had moved into a different HSN classification. en-us Thu, 18 Jan 2018 00:00:00 +0530 Tue, 04 Sep 2018 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354459 Where a taxing entry is aligned to an eight-digit HSN code, classification must follow the specific HSN description, and a product prepared beyond the scope of that code cannot be brought within the concessional entry. Bakery shortening, produced by blending hydrogenated vegetable oils with other ingredients and further preparing the mixture, was treated as falling outside HSN 1516 and within the residual tax entry. The Food Safety and Standards Regulations, 2011 and the Vegetable Oil Products (Regulation) Order, 1998 did not alter that tariff position, and the principle of essential character did not assist because the product had moved into a different HSN classification. Case-Laws VAT and Sales Tax Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354459