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Issues: Whether partly skimmed milk powder with added sugar was classifiable under Tariff sub-heading 0401.19 for the period prior to the amendment made in 1991 to Tariff sub-heading 0401.13.
Analysis: The dispute for the period prior to the amendment had already been settled in the appellant's own case, and that view had also been affirmed by the Supreme Court. On that basis, the product was held to fall under Tariff sub-heading 0401.19 for the pre-amendment period.
Conclusion: The classification under Tariff sub-heading 0401.19 was confirmed in favour of the appellant for the period prior to the amendment.