https://www.taxtmi.com/caselaws?id=419586 GST classification of banana, jackfruit, tapioca, potato, chembu and pavakka chips, and roasted or salted nuts turned on tariff interpretation under the Customs Tariff headings and interpretative rules. Heading 2106 was treated as a residuary provision, while heading 2008 was held to specifically cover fruit, vegetable and nut preparations that remained in substance such products after frying, salting or seasoning. The Authority held that the processes used did not move the goods out of heading 2008, and that roasted or salted nuts and seeds fell under the specific Chapter 20 entries. Common-parlance arguments were rejected in favour of the specific tariff description. en-us Tue, 14 Dec 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419586 GST classification of banana, jackfruit, tapioca, potato, chembu and pavakka chips, and roasted or salted nuts turned on tariff interpretation under the Customs Tariff headings and interpretative rules. Heading 2106 was treated as a residuary provision, while heading 2008 was held to specifically cover fruit, vegetable and nut preparations that remained in substance such products after frying, salting or seasoning. The Authority held that the processes used did not move the goods out of heading 2008, and that roasted or salted nuts and seeds fell under the specific Chapter 20 entries. Common-parlance arguments were rejected in favour of the specific tariff description. Case-Laws GST Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419586