Conjunctive tariff wording requires both milk and cream to be present for Heading 19.01 classification.

Products marketed as food supplements were held classifiable under Tariff Heading 21.07 rather than Heading 19.01, because the entry for "food preparations of milk and cream" requires both milk and cream to be present as distinct commodities. The presence of whole milk powder did not satisfy that conjunctive description, since milk and cream are separate commercial goods and the tariff wording "milk and cream" cannot be treated as covering one alone. The lower classification was therefore rejected and the residuary edible preparations heading applied.

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Issues: Whether the products Maxim, Maxim HP and Ultra Trim Fast were classifiable under Tariff Heading 19.01 as food preparations of milk and cream, or under Tariff Heading 21.07 as edible preparations not elsewhere specified or included.

Analysis: Tariff Heading 19.01 uses the expression "milk and cream" in conjunctive form. The presence of whole milk powder in the products did not mean that both milk and cream were present in their natural commercial form. Milk and cream are distinct commercial commodities, and where a tariff entry links two such commodities by the word "and", both must be present for classification under that entry. The products were marketed as food supplements, which supported classification under the residuary edible preparations heading.

Conclusion: The products were classifiable under Tariff Heading 21.07 and not under Tariff Heading 19.01. The classification adopted by the lower authorities was set aside in favour of the assessee.

Ratio Decidendi: Where a tariff entry describes food preparations of two distinct commodities by using the conjunctive "and", both commodities must be present as such in the product for classification under that entry.

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