Breaded Cheese classifiable under Heading 0406; 12% GST applicable

In re Savencia Fromage & dairy Pvt. Ltd. (GST AAAR Uttar Pradesh) Under a residuary entry only such goods are covered which cannot be brought under the various specific entries in the tariff. In other words unless the Department can establish that the goods in question can by no conceivable process of reasoning be brought under any of the tariff items, resort cannot be had to the residuary item. [Para 3] As noted above, Heading 2106 is the residuary entry whereby Heading 0406 covering ‘Cheese’ forms the specific entry. Hence, where goods are equally classifiable under Heading 0...