Milk powder classification turns on generic tariff wording, with skimmed milk powder held covered under the main heading.

The tariff expression "milk powder" in Heading 0401.13 was read as a generic term covering whole milk powder, partly skimmed milk powder and skimmed milk powder, because the heading was not restricted by fat content or by any reference to whole milk powder alone. The interpretation was supported by the Indian Standard Specification and the recognised distinctions in fat content among the three varieties. Earlier rulings on the previous tariff wording were distinguished, since that language specifically referred to skimmed milk powder. Skimmed milk powder was therefore classifiable under Heading 0401.13 and not the residual Heading 0401.19, and the Revenue's classification was upheld.

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Issues: Whether skimmed milk powder is classifiable under Heading 0401.13 of the Central Excise Tariff Act, 1985 as milk powder, or under residual Heading 0401.19 as other.

Analysis: Heading 0401.13, as it stood at the relevant time, used the broad expression "milk powder" without qualifying it by fat content or by limiting it to whole milk powder. The tariff language therefore had to be read as covering all varieties of milk powder, namely whole milk powder, partly skimmed milk powder and skimmed milk powder. The Court also relied on the Indian Standard Specification for milk powder and the recognised distinctions in fat content among the three varieties to hold that "milk powder" is a generic expression encompassing each of them. The earlier decisions dealing with the prior tariff wording, which referred to skimmed milk powder specifically, were distinguished on that basis.

Conclusion: Skimmed milk powder falls within Heading 0401.13 and not Heading 0401.19. The classification adopted by the Revenue was upheld.

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