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Kulfi made from milk and sugar, with or without dry fruits, falls under Tariff Heading 2105 00 00 as ice cream and other edible ice, rather than Heading 0404 for products consisting of natural milk constituents. Classification depends on the finished product's identity, character and use, not merely its predominant ingredient. Concentration, added ingredients and freezing produce a ready-to-eat dessert commonly purchased and consumed like ice cream. Under Rule 3(a) of the General Rules for Interpretation, a specific description prevails over a general description for products not elsewhere specified or included.
Kulfi made from milk and sugar, with or without dry fruits, falls under Tariff Heading 2105 00 00 as ice cream and other edible ice, rather than Heading 0404 for products consisting of natural milk constituents. Classification depends on the finished product's identity, character and use, not merely its predominant ingredient. Concentration, added ingredients and freezing produce a ready-to-eat dessert commonly purchased and consumed like ice cream. Under Rule 3(a) of the General Rules for Interpretation, a specific description prevails over a general description for products not elsewhere specified or included.
Note: It is a system-generated summary and is for quick reference only.
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