https://www.taxtmi.com/caselaws?id=376283 The tariff scheme required special boiling point spirits under Headings 2710 11 11, 2710 11 12 and 2710 11 13 to satisfy the description of motor spirit for classification, because the specific entry and its supplementary note had to be read together and given effect. The General Explanatory Note did not alter that position after 01.03.2005, and an interpretation excluding those goods would have rendered the motor spirit entry and its definition ineffective. On that basis, the classification adopted by Revenue was not sustained, the demand failed, and the assessee succeeded on the classification dispute. en-us Wed, 27 Feb 2019 00:00:00 +0530 Mon, 17 Jun 2019 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376283 The tariff scheme required special boiling point spirits under Headings 2710 11 11, 2710 11 12 and 2710 11 13 to satisfy the description of motor spirit for classification, because the specific entry and its supplementary note had to be read together and given effect. The General Explanatory Note did not alter that position after 01.03.2005, and an interpretation excluding those goods would have rendered the motor spirit entry and its definition ineffective. On that basis, the classification adopted by Revenue was not sustained, the demand failed, and the assessee succeeded on the classification dispute. Case-Laws Central Excise Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376283