https://www.taxtmi.com/caselaws?id=410913 Jackfruit chips, banana chips, sharkara varatty, roasted or salted nuts and seeds, and salted or masala potato and tapioca chips are classified under Chapter 2008, not as namkeens under Heading 2106, because the tariff and chapter notes require the more specific heading to prevail over the residuary entry. For fruit-based preparations and chips, Heading 2008 applies; for roasted, salted or roasted and salted nuts and seeds, the tariff provides specific sub-headings within Chapter 2008. The operative effect is GST classification under the relevant Chapter 2008 entries at 12%, and the residuary namkeen entry is inapplicable where a specific description exists. en-us Wed, 26 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410913 Jackfruit chips, banana chips, sharkara varatty, roasted or salted nuts and seeds, and salted or masala potato and tapioca chips are classified under Chapter 2008, not as namkeens under Heading 2106, because the tariff and chapter notes require the more specific heading to prevail over the residuary entry. For fruit-based preparations and chips, Heading 2008 applies; for roasted, salted or roasted and salted nuts and seeds, the tariff provides specific sub-headings within Chapter 2008. The operative effect is GST classification under the relevant Chapter 2008 entries at 12%, and the residuary namkeen entry is inapplicable where a specific description exists. Case-Laws GST Wed, 26 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410913