Clear tariff wording governs milk powder classification, covering sweetened and partially skimmed products under the broader entry.

Clear tariff wording required classification of dairy whitener and dairy powder light & sweet by the ordinary meaning of Heading 04.01, without resort to commercial parlance. Sub-heading 0401.12 was limited to skimmed milk powder specially prepared for infant feeding, while sub-heading 0401.13 covered milk powder other than such infant formula. Products containing partially skimmed milk powder and sugar were therefore treated as milk powder under sub-heading 0401.13, and the challenge to the duty demand failed.

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Issues: Whether the products marketed as dairy whitener and dairy powder light & sweet were classifiable under sub-heading 0401.13 of the Central Excise Tariff as milk powder, or under sub-heading 0401.19 as other goods.

Analysis: Heading 04.01 covered milk and cream, including goods containing added sugar or other sweetening matter. Sub-heading 0401.12 was confined to skimmed milk powder specially prepared for feeding infants, while sub-heading 0401.13 covered milk powder other than powder specially prepared for feeding infants. The wording of sub-heading 0401.13 was clear and unqualified, so it embraced all milk powders, including whole milk powder, skimmed milk powder and partially skimmed milk powder, whether sweetened or used as whitener. In such a case, resort to the commercial parlance test was unnecessary. The products in question contained partially skimmed milk powder and sugar and were correctly treated as milk powder falling within sub-heading 0401.13.

Conclusion: The classification under sub-heading 0401.13 was upheld and the challenge to the duty demand failed.

Ratio Decidendi: Where tariff words are clear and unambiguous, classification must be determined by the ordinary meaning of the entry, and all milk powders other than those specially prepared for feeding infants fall under sub-heading 0401.13.

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