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of <h1>Ghee Classified Under Heading 04.04 as 'Other Dairy Produce' by Ministry of Finance, Distinct from Butter Classification.</h1> The Ministry of Finance addressed the classification of ghee under the Central Excise Tariff of 1985, considering whether it should fall under heading 04.04 or sub-heading 0402.10. After discussions and examination, it was determined that ghee should be classified under heading 04.04 as 'other dairy produce.' This decision was based on the distinction between ghee and butter in Indian trade and public perception, despite international classifications that may categorize ghee as a type of butter. The Ministry instructed that trade interests be informed of this classification decision.
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