https://www.taxtmi.com/caselaws?id=90006 Products marketed as food supplements were held classifiable under Tariff Heading 21.07 rather than Heading 19.01, because the entry for "food preparations of milk and cream" requires both milk and cream to be present as distinct commodities. The presence of whole milk powder did not satisfy that conjunctive description, since milk and cream are separate commercial goods and the tariff wording "milk and cream" cannot be treated as covering one alone. The lower classification was therefore rejected and the residuary edible preparations heading applied. en-us Fri, 05 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90006 Products marketed as food supplements were held classifiable under Tariff Heading 21.07 rather than Heading 19.01, because the entry for "food preparations of milk and cream" requires both milk and cream to be present as distinct commodities. The presence of whole milk powder did not satisfy that conjunctive description, since milk and cream are separate commercial goods and the tariff wording "milk and cream" cannot be treated as covering one alone. The lower classification was therefore rejected and the residuary edible preparations heading applied. Case-Laws Central Excise Fri, 05 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90006