https://www.taxtmi.com/caselaws?id=782906 Nescafe Premix was held classifiable as coffee or instant coffee under the specific entry for coffee, because in common parlance and commercial understanding it was treated as such when prepared by adding hot water. Its composite ingredients, including soluble coffee powder, sucrose, milk powder and maltodextrin, did not change that character, and the percentage of coffee was not decisive for classification. The broader entry for powders from which non-alcoholic beverages are prepared could not apply where the goods fell within the specific coffee entry, since a specific description prevails over a general one. The product was therefore correctly classified under Entry C-II-3 and not Entry C-II-18(2). en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782906 Nescafe Premix was held classifiable as coffee or instant coffee under the specific entry for coffee, because in common parlance and commercial understanding it was treated as such when prepared by adding hot water. Its composite ingredients, including soluble coffee powder, sucrose, milk powder and maltodextrin, did not change that character, and the percentage of coffee was not decisive for classification. The broader entry for powders from which non-alcoholic beverages are prepared could not apply where the goods fell within the specific coffee entry, since a specific description prevails over a general one. The product was therefore correctly classified under Entry C-II-3 and not Entry C-II-18(2). Case-Laws VAT / Sales Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782906