Infant food classification: follow-up formula for infants falls under Heading 1901, not the residuary Heading 2106.

SIMILAC-2 was analysed as a follow-up formula for infants, predominantly based on milk powder and intended as a substitute or complement to mother's milk. On that basis, it was treated as infant food falling under Heading 1901, which specifically covers preparations for infant use put up for retail sale. Heading 2106 was described as a residuary provision applicable only when a product is not specifically covered elsewhere, and was therefore not appropriate. The product's classification was also supported by the statutory regime for infant food, the requirement of BIS certification, the applicable Indian Standard, and the accepted HSN understanding of follow-up formula for infants.

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Issues: Whether the imported product SIMILAC-2 was classifiable under Heading 1901 as preparations for infant use or under Heading 2106 as food preparations not elsewhere specified or included.

Analysis: Heading 1901 covers food preparations of goods of headings 0401 to 0404 and specifically includes preparations for infant use put up for retail sale. Heading 2106 is a residuary heading and applies only where a product is not otherwise specifically covered. The product literature and composition showed that SIMILAC-2 was a follow-up formula for infants, predominantly based on milk powder, meant as a substitute or complement to mother's milk. Its treatment as infant food was reinforced by compliance with the statutory regime governing infant food, the requirement of BIS certification, the applicable Indian Standard, and the accepted HSN understanding of follow-up formula for infants.

Conclusion: SIMILAC-2 was correctly classifiable under Heading 1901 10 90 as infant food and not under Heading 2106.

Final Conclusion: The classification adopted by the assessee was upheld and the Revenue's challenge failed.

Ratio Decidendi: A product specifically answering the description of infant food under a tariff heading cannot be shifted to a residuary heading merely because it contains supplementary nutrients or is recommended for use on medical advice.

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