https://www.taxtmi.com/caselaws?id=427219 Non-alcoholic beverage bases and concentrates were discussed as goods for tariff classification under the Central Excise Tariff Act. The analysis applied the tariff scheme, HSN explanatory notes, and the product nature to support classification under heading 3302.10 for preparations used in the food and beverage industry. It also noted that a residuary entry under heading 2108.10 could not prevail where a specific heading covered the goods. The text further states that an earlier appellate classification ruling remained operative and should not be disregarded by lower authorities, because the Supreme Court had not decided the classification merits and had dismissed the Revenue appeal on revenue neutrality. en-us Wed, 17 Aug 2022 00:00:00 +0530 Mon, 05 Sep 2022 07:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427219 Non-alcoholic beverage bases and concentrates were discussed as goods for tariff classification under the Central Excise Tariff Act. The analysis applied the tariff scheme, HSN explanatory notes, and the product nature to support classification under heading 3302.10 for preparations used in the food and beverage industry. It also noted that a residuary entry under heading 2108.10 could not prevail where a specific heading covered the goods. The text further states that an earlier appellate classification ruling remained operative and should not be disregarded by lower authorities, because the Supreme Court had not decided the classification merits and had dismissed the Revenue appeal on revenue neutrality. Case-Laws Central Excise Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427219