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        Central Excise

        Ice cream powder mix - Classification of [Heading 21.08]

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        Product classification: ice-cream powder treated as food preparation under the specified excise heading, superseding earlier guidance. Classification whether ice cream powder/mix is under Heading 19.01 or Heading 21.08 is clarified: powders for ice cream are classifiable under Heading 21.08, following examination of Chapter Notes and HSN Explanatory Notes, and earlier clarification is modified accordingly.
                          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: ice-cream powder treated as food preparation under the specified excise heading, superseding earlier guidance.

                                Classification whether ice cream powder/mix is under Heading 19.01 or Heading 21.08 is clarified: powders for ice cream are classifiable under Heading 21.08, following examination of Chapter Notes and HSN Explanatory Notes, and earlier clarification is modified accordingly.


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