https://www.taxtmi.com/caselaws?id=53557 Products described as "Badam Summer Sip" and "Thandai" were treated as preparations of almonds and other nuts, so they fell within Heading 20.01 rather than the residuary edible-preparations entry in Heading 21.08. The classification turned on the specific tariff coverage of nut-based preparations and the manufacturing process, not on the fact that the goods were sweetened or flavoured. Note 6 to Chapter 21 did not displace the more specific heading, and the sharbat sub-heading applied only where the product was not already covered elsewhere. The goods were therefore correctly classified under Heading 20.01. en-us Fri, 03 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 18:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53557 Products described as "Badam Summer Sip" and "Thandai" were treated as preparations of almonds and other nuts, so they fell within Heading 20.01 rather than the residuary edible-preparations entry in Heading 21.08. The classification turned on the specific tariff coverage of nut-based preparations and the manufacturing process, not on the fact that the goods were sweetened or flavoured. Note 6 to Chapter 21 did not displace the more specific heading, and the sharbat sub-heading applied only where the product was not already covered elsewhere. The goods were therefore correctly classified under Heading 20.01. Case-Laws Central Excise Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53557