https://www.taxtmi.com/caselaws?id=50036 HSN-based tariff classification of non-alcoholic beverage bases or concentrates was determined by reading the Central Excise Tariff with the explanatory notes, which treated preparations based on odoriferous substances for the food or drink industry as falling under Heading 33.02. Heading 21.08 was treated as a residuary entry and could not override the specific coverage of such preparations. On that approach, the goods were correctly classifiable under Heading 33.02 rather than Heading 21.08, and the duty demand based on the alternative classification could not be sustained. en-us Fri, 13 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50036 HSN-based tariff classification of non-alcoholic beverage bases or concentrates was determined by reading the Central Excise Tariff with the explanatory notes, which treated preparations based on odoriferous substances for the food or drink industry as falling under Heading 33.02. Heading 21.08 was treated as a residuary entry and could not override the specific coverage of such preparations. On that approach, the goods were correctly classifiable under Heading 33.02 rather than Heading 21.08, and the duty demand based on the alternative classification could not be sustained. Case-Laws Central Excise Fri, 13 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50036