https://www.taxtmi.com/caselaws?id=89510 Partially skimmed sweetened condensed milk is classifiable under sub-heading 0401.14 as concentrated (condensed) milk, not under the residuary sub-heading 0401.19. The tariff description was read with the Chapter 4 note, the milk definition, the IS specification for condensed milk, and the food standards under the Prevention of Food Adulteration Rules, 1955. Because the chapter note expressly expands the meaning of condensed milk to include products made from full cream, partially skimmed, or skimmed milk, classification had to follow that broader tariff meaning rather than a pre-note understanding of the commodity. Earlier precedents were distinguished as arising in different tariff contexts or involving separate commercial identity. en-us Fri, 11 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89510 Partially skimmed sweetened condensed milk is classifiable under sub-heading 0401.14 as concentrated (condensed) milk, not under the residuary sub-heading 0401.19. The tariff description was read with the Chapter 4 note, the milk definition, the IS specification for condensed milk, and the food standards under the Prevention of Food Adulteration Rules, 1955. Because the chapter note expressly expands the meaning of condensed milk to include products made from full cream, partially skimmed, or skimmed milk, classification had to follow that broader tariff meaning rather than a pre-note understanding of the commodity. Earlier precedents were distinguished as arising in different tariff contexts or involving separate commercial identity. Case-Laws Central Excise Fri, 11 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89510