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of Imported goods 'Pran Lassi Drink (Yoghurt Flavoured)' classified under CTH 04039090 (yogurt), not 22029030 (non-alcoholic beverages). Supplier's international classification and Madras High Court's decision in Parle Agro case support classification under Chapter 4 (dairy products), not Chapter 22 (beverages). Demand for customs duty, interest, and penalty set aside by CESTAT, allowing the appeal against improper classification under Chapter 22. Classification under Chapter 4 upheld based on product characteristics and legal precedent.
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