Judgment 1. The short question which arises for determination in this Civil Appeal filed by the Department is; whether the subject product `Cheetos Masala Balls', `Cheetos Cheese Puff' and `Cheetos X & O' is classifiable under Chapter Sub Heading 1904.10 (CSH) as is contended on behalf of the Department; or whether it falls under CSH 2108.00 (which is residuary Entry) as contended on behalf of the assessee. 2. Heard both sides. At the outset, it may be stated that in this Civil Appeal we are concerned with the period December 2003 to August, 2005. 3. For the sake of convenience we quote herein below the relevant provisions: "CHAPTER 19 Preparations Of Cereals, Flour, Starch Or Milk; Pastry Cooks' Products Heading No. Sub-heading No. Description of goods (1) (2) (3) Prepared foods obtained by the swelling or roasting of cereals or 19.04 cereal products (for example, corn flakes)' cereals [other than maize (corn)], in grain form or in the form of flakes or other worked grains (except flour and meal), precooked, or otherwise prepared, not elsewhere specified or included 1904.10 Put up in Unit Containers Other” 1904.90 “CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS Notes 10. Sub-heading Nos. 2108.91 and 2108.99 include sweet meals commonly known as `misthans' or `mithai' or by any other name. They also include products commonly known as `namkeens' `mixtures', `bhujia', `chabena' or by any other name. Such products remain classified in these sub-headings irrespective of the nature of their ingredients. Heading No. Sub-heading No. Description of goods Rate duty (1) (2) (3) (4) * * * 21.08 Edible preparations, not elsewhere specified or included 2108.10 - Preparations for 16% Lemonades or other Beverages intended for use in the manufacture of Aerated Water 2108.20 - Sharbat 16% 2108.30 - Prasad or Prasadam Nil 2108.40 Sterilized or Pasteurised Miltone Nil - Other : 2108.91 - Not bearing a brand name Nil 2108.99 - Other 16%” 4. Analyzing Chapter Heading 19.04 we find that the said item covers food preparations obtained by swelling or roasting of cereals in the grain form, in the form of flakes or worked grain. It also covers corn flakes. 5. Having examined the process undertaken by the assessee herein, we find that the subject products are neither obtained by swelling or roasting of cereals nor are they made from cereals in grain form. They are made from cereals in grounded form. It also covers corn flakes. 5. Having examined the process undertaken by the assessee herein, we find that the subject products are neither obtained by swelling or roasting of cereals nor are they made from cereals in grain form. They are made from cereals in grounded form. Hence, the impugned product will not fall in CSH 19.04. 6. The statutory illustration is corn flakes. Now in the case of plane corn flakes which is obtained by swelling or roasting there is no frying or application of masala or choco, hence it will fall in the first category. However, in case of choco corn flakes besides process of swelling or roasting there is an element of choco which will bring the product out of that category. So in each case the Department has to examine the facts of the case. Similarly an ordinary popcorn as against eclair popcorn would bring out the distinction between the foods obtained by swelling or roasting of cereals and food obtained by process involving use of other ingredients like eclair. For above reasons, the subject product will not come in the first category of CSH 19.04. 7. It is well settled rule of interpretation that if a specific entry covers an impugned product then one need not go into the residuary heading. However, it is for the Department to show that `Cheese Masala Balls', `Cheese Puffs' etc. falls within 19.04. If the subject products do not fall in 19.04 then since the products in question are "edible preparations not elsewhere specified" they stand covered by a residuary entry 21.08. Consequently, we find no infirmity in the decision of the Tribunal. Hence, Civil Appeal is dismissed with no order as to costs.