Product classification: Shrikhand and peda treated as other dairy products under tariff, not as cereal preparations. Shrikhand and peda are classifiable as other dairy products because they are made wholly from milk constituents (muska or khoa) with only sugar and flavouring added; absence of flour excludes them from cereal preparations. Note 4 to Chapter 4 treating products consisting of natural milk constituents (with or without added sugar or flavouring) supports their classification under the tariff heading for other dairy products rather than headings limited to milk, cream, butter or cheese.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Product classification: Shrikhand and peda treated as other dairy products under tariff, not as cereal preparations.
Shrikhand and peda are classifiable as other dairy products because they are made wholly from milk constituents (muska or khoa) with only sugar and flavouring added; absence of flour excludes them from cereal preparations. Note 4 to Chapter 4 treating products consisting of natural milk constituents (with or without added sugar or flavouring) supports their classification under the tariff heading for other dairy products rather than headings limited to milk, cream, butter or cheese.
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