https://www.taxtmi.com/caselaws?id=426459 Processed Robinson Barley and Purity Barley were classified in common parlance and trade sense, not by scientific origin. The products were described as fortified processed barley and treated as distinct commercial commodities, so they did not answer to "cereals" under Entry 25 of List C. Applying the principle that a processed article with a separate commercial identity is not the same as the original commodity for a specific tariff entry, the goods fell within the residuary Entry 189 and were taxable accordingly. The revision petitions therefore failed, with the classification issue resolved in favour of the Revenue. en-us Fri, 12 Aug 2022 00:00:00 +0530 Wed, 18 Jan 2023 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426459 Processed Robinson Barley and Purity Barley were classified in common parlance and trade sense, not by scientific origin. The products were described as fortified processed barley and treated as distinct commercial commodities, so they did not answer to "cereals" under Entry 25 of List C. Applying the principle that a processed article with a separate commercial identity is not the same as the original commodity for a specific tariff entry, the goods fell within the residuary Entry 189 and were taxable accordingly. The revision petitions therefore failed, with the classification issue resolved in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426459