2006 (11) TMI 623

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....y the common order. The short question involved in the present revisions relate to the rate of tax on "Badam Thandai Syrup". The assessing authority levied the tax as "Syrup" under the entry "Soda water, lemonade, fruit-juices and other soft beverages and syrups squashes, jam and jellies" of Notification No. ST-II-5905/X-6 (1)-83-U.P. Act 15/48-Order-83, dated 12-10-1983. Tribunal held it taxable as an unclassified item. 3. Heard learned counsel for the parties. 4. Learned Standing Counsel submitted that the item in dispute is Badam Thandai Syrup and thus, according to the dealer/opposite party (hereinafter referred to as "dealer") own admission and name of product is Syrup of Badam Thandai and thus, has been rightly assesse....

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....e case of State of Maharashtra v. M/s. Bradma of India Ltd. reported in 2005 AIR SCW page 894, Apex Court held that the specific entry would override the general entry. 8. In the case of H.P.L. Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh reported in (2006) 5 Supreme Court Cases 208 = 2006 (197) E.L.T. 324 (S.C.) the Apex Court held that the specific entry is to be preferred over the residuary entry. 9. In the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd. reported in 1995 (3) SCC page 454 = 1995 (77) E.L.T. 23 (S.C.), Apex Court held that the residuary can be resorted to only when even a liberal construction of the specific headings is not capable of covering the goods in question.....