https://www.taxtmi.com/caselaws?id=409693 For tariff classification, a residuary entry under Heading 2106 could not be used where the products were covered by more specific headings read with the chapter notes and interpretative rules. Jackfruit chips, banana chips, sharkara varatty, potato chips, tapioca chips, and roasted or salted ground nut, cashew nut, and seed preparations were treated as Chapter 20 goods, not namkeens, and were taxed at 12%. Halwa, being a sugar-based sweetmeat with no more specific heading applicable, fell under Tariff Item 2106 90 99 and was taxed at 5%. The ruling turned on the specific tariff description of the goods rather than their commercial label. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409693 For tariff classification, a residuary entry under Heading 2106 could not be used where the products were covered by more specific headings read with the chapter notes and interpretative rules. Jackfruit chips, banana chips, sharkara varatty, potato chips, tapioca chips, and roasted or salted ground nut, cashew nut, and seed preparations were treated as Chapter 20 goods, not namkeens, and were taxed at 12%. Halwa, being a sugar-based sweetmeat with no more specific heading applicable, fell under Tariff Item 2106 90 99 and was taxed at 5%. The ruling turned on the specific tariff description of the goods rather than their commercial label. Case-Laws GST Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409693