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of <h1>Tribunal classifies products as food supplements, overturns Revenue's classification. Milk and cream distinction clarified.</h1> The Tribunal ruled in favor of the appellants, classifying products Maxim, Maxim HP, and Ultra Trimfast under Tariff Heading 21.07 as food supplements, ... Classification Issues:Classification of products Maxim, Maxim HP, and Ultra Trimfast under Tariff Heading 19.01 or 21.07.Analysis:1. The appeal concerned the classification of three products - Maxim, Maxim HP, and Ultra Trimfast. The composition of these products was detailed, and the issue revolved around whether they should be classified under Tariff Heading 19.01 or 21.07.2. The Revenue classified the products under Tariff Heading 19.01, considering them as 'preparation of milk.' However, the appellant argued that since the products did not contain cream, they did not fit the description of 'milk and cream' under Tariff Heading 19.01. The appellant contended that the products should be classified under Tariff Heading 21.07 as they were being sold as food supplements.3. The appellant referenced a Tribunal judgment regarding the classification of 'food supplements' under Tariff Heading 21.07, which was upheld by the Apex Court. This supported the appellant's argument for the classification of the products under Tariff Heading 21.07.4. On the other hand, the JDR argued that since the products contained whole milk powder, which inherently includes cream, they should be classified under Tariff Heading 19.01 as food preparations of milk and cream.5. The Tribunal analyzed the Tariff Heading 19.01 and noted that the expression 'milk and cream' required the presence of both ingredients in the preparation. The use of the conjunction 'and' indicated a conjunctive sense, mandating the presence of both milk and cream in the product for classification under Tariff Heading 19.01.6. The Tribunal disagreed with the JDR's argument that the presence of whole milk powder automatically implied the presence of cream. It emphasized that commercial distinctions between 'milk' and 'cream' must be maintained, and the products must contain both ingredients in their natural form to be classified under Tariff Heading 19.01.7. Consequently, the Tribunal ruled that all three products should be classified under Tariff Heading 21.07, as advocated by the appellants. The previous classification under Tariff Heading 19.01 was set aside, and the appeal was allowed in favor of the appellants, granting them consequential relief.This detailed analysis of the judgment highlights the key arguments, interpretations of the Tariff Headings, and the ultimate decision reached by the Tribunal regarding the classification of the products in question.
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