Classification (HSN Code) for "Soft Serve"-Interpretation of Tariff ( 21.05 or 04.04 or 2108.91)

As per the prevalent law and classification Apex court has held that, " the expression Soft Serve" fall under Sub-Heading 21.05 and not under 04.04 or 2108.91 of the Tariff Act.

COMMISSIONER OF CENTRAL EXCISE, NEW DELHI Versus M/s CONNAUGHT PLAZA RESTAURANT (P) LTD., NEW DELHI - 2012 (12) TMI 149 - SUPREME COURT