9911796707
TMI Blog2004 (5) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... 2101.10. The present appeal challenges that order of classification. The heading in question read as under :- "21.01 Extracts, essences and concentrates, of coffee or tea, and preparations with a basis of these products or with a basis of coffee or tea; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. 2101.10 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee". "21.08 Edible preparations, not elsewhere specified or included". (emphasis supplied). 2. The impugned order-in-appeal has noted that Heading 21.01 specifically covers coffee products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d preparations consisting of tea, coffee or milk powder, sugar and any other ingredients as covered under the heading. The learned Counsel also pointed out that according to rules of interpretation of the tariff, headings have to be decided taking into account section and chapter notes and when Heading 21.08 is read along with the aforesaid note, it would be clear that the items in question specifically fall under that heading. 5. The appeal also has raised the submission that even if the classification approved by the Revenue is accepted, the correct duty amount should be determined after allowing Modvat credit and making correct duty calculation on cum-duty basis or based on the provisions under Section 4A. It was also submitted that pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 21 is to specifically cover preparations of coffee extract under Heading 21.01 and edible preparations not elsewhere specified or included under Heading 21.08. The Heading 21.08 does not cease to be a residuary heading merely because a chapter note mentions some of the items covered by that residuary heading. The heading itself states "not elsewhere specified or included. It is well settled that a product is to be classified under a residuary heading only if it is exhaustively shown that no specific entry would cover it. In its judgment in the case of Indian Metals Ferro Alloys Ltd. v. Collector of Central Excise - 1991 (51) E.L.T. 165 (S.C.) wherein the Hon'ble Supreme Court held as under :- "16. One more aspect of the issue sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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