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of <h1>Circular Clarifies 'Shrikhand' and 'Peda' Classification Under Central Excise Tariff as Dairy Products, Not Chapter 19.</h1> The circular addresses the classification of 'Shrikhand' and 'Peda' under the Central Excise Tariff. It clarifies that these products should not be classified under Chapter 19, as they do not contain flour. Instead, they are made entirely from milk with added sugar and flavor, qualifying them as other dairy products under heading 04.04. Shrikhand is made from muska obtained from curd, while Peda is made from khoa, both with sugar and flavoring. The circular concludes that these products fall under heading 04.04, and trade interests should be informed accordingly.
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