https://www.taxtmi.com/caselaws?id=81776 A dairy product containing milk fat above 5% and marketed as partially skimmed milk powder with additives was classifiable under sub-heading 0401.19, not 0401.13. The tariff description had to be applied according to the commercial identity and technical character of the goods, and a prior High Court ruling on an identical product had already held that partially skimmed milk powder is outside the expression skimmed milk powder. In the absence of any legally sustainable distinction, the authorities could not ignore that binding ruling. The impugned classification and demand were therefore set aside, and relief was granted to the assessee on classification. en-us Fri, 14 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 17:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81776 A dairy product containing milk fat above 5% and marketed as partially skimmed milk powder with additives was classifiable under sub-heading 0401.19, not 0401.13. The tariff description had to be applied according to the commercial identity and technical character of the goods, and a prior High Court ruling on an identical product had already held that partially skimmed milk powder is outside the expression skimmed milk powder. In the absence of any legally sustainable distinction, the authorities could not ignore that binding ruling. The impugned classification and demand were therefore set aside, and relief was granted to the assessee on classification. Case-Laws Central Excise Fri, 14 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81776