Tariff classification of Gulab Jamun as food preparation for central excise; unit packaging determines applicable subheading. Gulab jamun, made from skimmed milk powder, milk fats, wheat flour and sweetening matter, is a food preparation based on dairy and not a raw dairy product. Accordingly, when put up in unit containers for sale it is classifiable under the subheading for food preparations of milk and cream; when not so packaged it falls under the residuary subheading for other food preparations.
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.
Tariff classification of Gulab Jamun as food preparation for central excise; unit packaging determines applicable subheading.
Gulab jamun, made from skimmed milk powder, milk fats, wheat flour and sweetening matter, is a food preparation based on dairy and not a raw dairy product. Accordingly, when put up in unit containers for sale it is classifiable under the subheading for food preparations of milk and cream; when not so packaged it falls under the residuary subheading for other food preparations.
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