https://www.taxtmi.com/caselaws?id=42855 Partly skimmed milk powder is classifiable under the residuary sub-heading 0401.19 rather than the specific sub-heading for skimmed milk powder under the Central Excise Tariff. The tariff structure and Indian, food-adulteration, and international standards distinguish whole milk powder, partly skimmed milk powder, and skimmed milk powder by fat content. Because the specific dutiable entry did not include the separately recognised partly skimmed product, it fell within the duty-free residuary entry. Excise duty collected without a valid levy lacked jurisdiction and was refundable; prior administrative proceedings did not preclude writ relief. en-us Tue, 27 Mar 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42855 Partly skimmed milk powder is classifiable under the residuary sub-heading 0401.19 rather than the specific sub-heading for skimmed milk powder under the Central Excise Tariff. The tariff structure and Indian, food-adulteration, and international standards distinguish whole milk powder, partly skimmed milk powder, and skimmed milk powder by fat content. Because the specific dutiable entry did not include the separately recognised partly skimmed product, it fell within the duty-free residuary entry. Excise duty collected without a valid levy lacked jurisdiction and was refundable; prior administrative proceedings did not preclude writ relief. Case-Laws Central Excise Tue, 27 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42855