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Case Law Details

Case Name : In re Savencia Fromage & dairy Pvt. Ltd. (GST AAAR Uttar Pradesh)
Appeal Number : Order No. 07/AAAR/18/04/2019
Date of Judgement/Order : 18/04/2019
Related Assessment Year :
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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 0406 and Heading 2106, then the former, i.e. Heading 0406 shall prevail.

In view of the extensive deliberations as held hereinabove, we find that the impugned goods merit to be classified under the Heading 0406 of the Customs Tariff Act.

In view of the foregoing discussion and findings we hereby modify the Ruling no. 17 dated 10-12-2018 of the Authority on Advance Ruling to the extent that‑

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