https://www.taxtmi.com/caselaws?id=424369 HC held that rusk and toast are classifiable under the scheduled entry for bread rather than as unlisted goods under the residuary entry, because the manufacturing process and raw materials are essentially the same and only moisture is removed. The court reiterated that residuary classification is a last resort and the onus to prove exclusion from a tariff item lies on the authority; the revenue failed to produce convincing evidence to classify the product under the residuary entry. Petition allowed. en-us Mon, 27 Jun 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424369 HC held that rusk and toast are classifiable under the scheduled entry for bread rather than as unlisted goods under the residuary entry, because the manufacturing process and raw materials are essentially the same and only moisture is removed. The court reiterated that residuary classification is a last resort and the onus to prove exclusion from a tariff item lies on the authority; the revenue failed to produce convincing evidence to classify the product under the residuary entry. Petition allowed. Case-Laws VAT / Sales Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424369