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of <h1>Tribunal reclassifies 'Amulya Instant Milk Mix' to skimmed milk powder</h1> <h3>BANASKANTHA DISTT. CO-OP. MILK PRODUCERS’ UNION LTD. Versus CCE., AHMEDABAD</h3> BANASKANTHA DISTT. CO-OP. MILK PRODUCERS’ UNION LTD. Versus CCE., AHMEDABAD - 1998 (102) E.L.T. 714 (Tribunal) The appeal concerned the classification of 'Amulya Instant Milk Mix' as either sub-heading No. 0401.13 or 0401.19 of the Central Excise Tariff Act. The product was found to be partially skimmed milk powder. The Tribunal followed the Supreme Court decision upholding classification under sub-heading No. 0401.19, setting aside the impugned order and allowing the appeal.
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