https://www.taxtmi.com/caselaws?id=761341 Halwa sold under the applicant's brand was held to be a sweetmeat classifiable under HSN 2106 90 and covered by the specific entry for sweetmeats in Schedule I. Because a specific tariff entry prevails over a general reference to namkeens and similar items, the goods were not classifiable under the Schedule II entry for namkeens, and the place of purchase, packing, or branding did not change that result. en-us Mon, 15 Jul 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761341 Halwa sold under the applicant's brand was held to be a sweetmeat classifiable under HSN 2106 90 and covered by the specific entry for sweetmeats in Schedule I. Because a specific tariff entry prevails over a general reference to namkeens and similar items, the goods were not classifiable under the Schedule II entry for namkeens, and the place of purchase, packing, or branding did not change that result. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761341