Milk food classification under tariff entry upheld for Complan despite alternative starch-based description

A product shown by evidence to be a milk food and capable of use for beverages by simple mixing with or boiling in milk or water falls within the tariff entry separately covering milk foods, even if it does not answer the alternative description of a preparation based on starch or similar materials. The composition was supported by specialist certificates, and the prior similar decision was applied to the extent that milk foods were independently covered by the entry. The argument that this construction would make other entries redundant was rejected because those entries applied to distinct milk products.

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Issues: Whether the product "Complan" was classifiable under S. No. 14 of Notification No. 17/70 dated 1-3-1970 as a milk food or a preparation with a basis of starch.

Analysis: S. No. 14 covered two broad categories, namely preparations with a basis of flour, starch, malt extract or malted barley, and milk foods capable of being used for making beverages by simply mixing with or boiling in milk or water. The product's composition, supported by certificates from specialist institutes, showed that it was a milk food. The earlier decision in the similar matter was applied to the extent that milk foods were independently covered by the entry, and the argument that recognition of Complan as a milk food would render other entries redundant was rejected because those entries dealt with distinct milk products.

Conclusion: Complan fell within S. No. 14 as a milk food and was therefore dutiable under the notification.

Final Conclusion: The appeal failed and the classification adopted by the department was upheld.

Ratio Decidendi: Where a tariff entry separately covers milk foods, a product shown on evidence to be a milk food and usable for beverages by simple mixing with or boiling in milk or water falls within that entry even if it does not answer the alternative description of a preparation based on starch or similar materials.

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