https://www.taxtmi.com/caselaws?id=465902 Kopiko was held classifiable as sugar confectionery under tariff heading 1704, because refined sugar and liquid glucose formed the dominant composition and the coffee flavour was only a minor flavouring ingredient. Applying the General Rules for Interpretation, the more specific tariff description prevailed over the broader heading for preparations with a basis of coffee. The contrary classification under heading 2101 was rejected, and the demand based on that heading could not stand. The product's treatment under heading 1704 in import and foreign classification was noted as supporting material. en-us Tue, 13 Aug 2024 00:00:00 +0530 Wed, 14 Jan 2026 17:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465902 Kopiko was held classifiable as sugar confectionery under tariff heading 1704, because refined sugar and liquid glucose formed the dominant composition and the coffee flavour was only a minor flavouring ingredient. Applying the General Rules for Interpretation, the more specific tariff description prevailed over the broader heading for preparations with a basis of coffee. The contrary classification under heading 2101 was rejected, and the demand based on that heading could not stand. The product's treatment under heading 1704 in import and foreign classification was noted as supporting material. Case-Laws Central Excise Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465902