https://www.taxtmi.com/caselaws?id=81410 A product shown by evidence to be a milk food and capable of use for beverages by simple mixing with or boiling in milk or water falls within the tariff entry separately covering milk foods, even if it does not answer the alternative description of a preparation based on starch or similar materials. The composition was supported by specialist certificates, and the prior similar decision was applied to the extent that milk foods were independently covered by the entry. The argument that this construction would make other entries redundant was rejected because those entries applied to distinct milk products. en-us Mon, 08 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 14:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81410 A product shown by evidence to be a milk food and capable of use for beverages by simple mixing with or boiling in milk or water falls within the tariff entry separately covering milk foods, even if it does not answer the alternative description of a preparation based on starch or similar materials. The composition was supported by specialist certificates, and the prior similar decision was applied to the extent that milk foods were independently covered by the entry. The argument that this construction would make other entries redundant was rejected because those entries applied to distinct milk products. Case-Laws Central Excise Mon, 08 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81410