https://www.taxtmi.com/caselaws?id=102781 Boiled or evaporated milk with about 80% moisture was held not to be concentrated (condensed) milk under Chapter sub-heading 0401.14 because it did not meet commercial or IS specifications, was cleared in empty drums without predetermined quantity, was not packed in unit containers, had a short shelf life, and was not marketed as condensed milk. Applying the settled classification principle that the tariff entry requires marketability and compliance with the unit-container and ordinarily intended for sale conditions, the revenue classification failed. The demand, related declaration requirements, and penalty were therefore not sustainable, and the appeal was rejected. en-us Thu, 30 May 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102781 Boiled or evaporated milk with about 80% moisture was held not to be concentrated (condensed) milk under Chapter sub-heading 0401.14 because it did not meet commercial or IS specifications, was cleared in empty drums without predetermined quantity, was not packed in unit containers, had a short shelf life, and was not marketed as condensed milk. Applying the settled classification principle that the tariff entry requires marketability and compliance with the unit-container and ordinarily intended for sale conditions, the revenue classification failed. The demand, related declaration requirements, and penalty were therefore not sustainable, and the appeal was rejected. Case-Laws Central Excise Thu, 30 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102781