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2005 (12) TMI 93 - SC - Central ExciseWhether the product "Herbonic" tonic is classifiable under Central Excise Tariff Heading No. 2001.90 or 2108.90? Held that:- Since in the present case the product is covered under specific entry under Chapter 20 resort cannot be made to the residuary entry. The exclusionary note in HSN of Entry 20.08 of Chapter 20 of HSN is not applicable because it excludes the products consisting of mixture of plants or parts of plants (including seeds and fruits) of different species or consisting of plants or parts of plants which are not consumed as such but which are of a kind used for making herbal infusions or herbal "teas". In the present case the mixture prepared is of parts of plants, seeds and nuts which can be consumed as such. It would therefore be not applicable. Entry 14 of Chapter 2106.90 produced above would also be not applicable since in this case we are holding that the present case would be governed by Chapter 20 of the Tariff Act and not Chapter 21 of the Tariff Act. The Entry 14 referred to above is a part of Chapter 21 of HSN which corresponds to Chapter 21 of Tariff Act which is not applicable to the present case. Thus the Tribunal is right in holding that the product of the respondents is covered by Chapter 20 of the Tariff Act and not Chapter 21 of the Tariff Act. Appeal dismissed.
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