https://www.taxtmi.com/caselaws?id=410914 Products specifically covered by Chapter 20 cannot be classified under residuary Heading 2106 merely because they are sold as snacks or namkeens. Banana chips, sharkara varatty, roasted or salted nuts and seeds, and salted or masala potato and tapioca chips were treated as falling under the relevant Heading 2008 entries rather than the namkeen entry in Heading 2106. The tariff classification followed the specific chapter description, chapter notes and interpretative rules, with the more specific heading prevailing over the general one. The operative effect was classification under Chapter 20 at the GST rate applicable to those entries. 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=410914 Products specifically covered by Chapter 20 cannot be classified under residuary Heading 2106 merely because they are sold as snacks or namkeens. Banana chips, sharkara varatty, roasted or salted nuts and seeds, and salted or masala potato and tapioca chips were treated as falling under the relevant Heading 2008 entries rather than the namkeen entry in Heading 2106. The tariff classification followed the specific chapter description, chapter notes and interpretative rules, with the more specific heading prevailing over the general one. The operative effect was classification under Chapter 20 at the GST rate applicable to those entries. Case-Laws GST Wed, 26 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410914