https://www.taxtmi.com/caselaws?id=418465 Mango pulp/puree is classifiable under Tariff Item 0804 50 40 because the specific mango pulp description prevails over general or residuary classifications under the Customs Tariff. Chapter 20 does not cover fruit preparations produced through processes specified in Chapter 8, so classification under Heading 2007 is excluded; the technical distinction between pulp and puree does not alter this result. Fresh mangoes alone qualify for the relevant exemption, and no specific concessional entry covers mango pulp/puree. The product therefore falls under the residuary Schedule III entry and attracts GST at 18%. en-us Thu, 20 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418465 Mango pulp/puree is classifiable under Tariff Item 0804 50 40 because the specific mango pulp description prevails over general or residuary classifications under the Customs Tariff. Chapter 20 does not cover fruit preparations produced through processes specified in Chapter 8, so classification under Heading 2007 is excluded; the technical distinction between pulp and puree does not alter this result. Fresh mangoes alone qualify for the relevant exemption, and no specific concessional entry covers mango pulp/puree. The product therefore falls under the residuary Schedule III entry and attracts GST at 18%. Case-Laws GST Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418465