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TMI Blog2022 (3) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the Hon ble Supreme Court of India in a catena of case laws held that a general entry or a residual entry will be preferred for a classification of commodity only in the absence of a specific entry. Hon ble Supreme Court of India in the case of DUNLOP INDIA LTD. MADRAS RUBBER FACTORY LTD. VERSUS UNION OF INDIA AND OTHERS [ 1975 (10) TMI 94 - SUPREME COURT] held that when an article has, by all standards, a reasonable claim to be classified under an enumerated item in the Tariff Schedule, it will be against the very principle of classification to deny it the parentage and consign it to an orphanage of the residuary clause. Thus when a specific entry is available for enumerating the commodity RTE popcorn to relegate it to the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed copies of challans as proof of payment of ₹ 5,000/- for SGST and ₹ 5,000/- for CGST towards the fee for Advance Ruling The concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admitted 4. Brief facts of the case: The applicant M/s. Agro Tech Foods Limited is selling readymade popcorn. According to him ready to eat (RTE) popcorn is obtained by popping the maize corn by using heating process which are subsequently coated with the palmolene oil, salt natural or artificial flavouring and spices. In his opinion, Heading 1904 includes Prepared foods obtained by swelling or roasting of cereals or cereal products are covered under Tariff Heading 1904 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e their application based on merits at the earliest. 7. Discussion Findings: The applicant is in the business of selling among other commodities Ready to Eat (RTE) popcorn. These popcorn are usually flavoured with salt or caramen or strawberry or chocolate or kettled popcorn without any flavour. By his own admission, the applicant submits that the popcorn is basically prepared by swelling of maize corn. This product is classified under tariff heading 1904 which is enumerated at Serial No. 15 of Schedule III of Notification No. 01/2017 dated: 28.06.2017. The tariff head 1904 reads as follows: Prepared foods obtained by the swelling or roasting of cereals or cereal products (for eg. Corn flakes); cereals {Other than maize(c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India in a catena of case laws held that a general entry or a residual entry will be preferred for a classification of commodity only in the absence of a specific entry. The Apex Court of India in the case of Indian Metals Ferrous alloys Vs CCE AIR (1991) SC 1020 held that in classification of goods a specific entry will be preferred to a general entry. Similarly the Hon ble Supreme Court in the case of State of Karnataka Vs Durga projects (2018) 4 SCC 633 in its (3) member bench judgment held that only such goods which cannot be brought under specific entries in the tariff could be attempted to be brought in residual entry. Hon ble Supreme Court of India in the case of Dunlop India Ltd. Madras Rubber Factory Ltd. Vs. U ..... X X X X Extracts X X X X X X X X Extracts X X X X
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