https://www.taxtmi.com/caselaws?id=52903 Synthetic soft drink concentrate was classified under the specific tariff entry for preparations for lemon, lemonades or other beverages, because a specific description prevails over a general residuary entry. Chapter Note 5 of Chapter 21 did not exclude sub-heading 2108.10, and the circular cited also supported that classification, so the classification issue was decided against the assessee. The penalty was deleted because the dispute was only one of classification and penalty was not warranted, giving the assessee partial relief. en-us Sat, 29 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 13:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52903 Synthetic soft drink concentrate was classified under the specific tariff entry for preparations for lemon, lemonades or other beverages, because a specific description prevails over a general residuary entry. Chapter Note 5 of Chapter 21 did not exclude sub-heading 2108.10, and the circular cited also supported that classification, so the classification issue was decided against the assessee. The penalty was deleted because the dispute was only one of classification and penalty was not warranted, giving the assessee partial relief. Case-Laws Central Excise Sat, 29 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52903