https://www.taxtmi.com/caselaws?id=118179 Classification of milk shake mix, soft serve mix, coffee creamer and cream packed turned on Chapter Note 4 of Chapter 4, which covers products consisting of natural milk constituents, including products with added sugar, sweetening matter, flavouring, fruit or cocoa. The analysis states that the goods contained natural milk constituents with sugar and stabilizers used only to maintain consistency, emulsion, storage stability and shelf life, not to add impermissible ingredients outside Chapter 4. The HSN Explanatory Notes were treated as supporting the view that Heading 19.01 applies only where the product contains ingredients not permitted in Headings 04.01 to 04.04. On that basis, Heading 19.01 was rejected and the goods were classified under sub-heading 0404.90. en-us Wed, 29 Mar 2006 00:00:00 +0530 Wed, 13 Mar 2024 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118179 Classification of milk shake mix, soft serve mix, coffee creamer and cream packed turned on Chapter Note 4 of Chapter 4, which covers products consisting of natural milk constituents, including products with added sugar, sweetening matter, flavouring, fruit or cocoa. The analysis states that the goods contained natural milk constituents with sugar and stabilizers used only to maintain consistency, emulsion, storage stability and shelf life, not to add impermissible ingredients outside Chapter 4. The HSN Explanatory Notes were treated as supporting the view that Heading 19.01 applies only where the product contains ingredients not permitted in Headings 04.01 to 04.04. On that basis, Heading 19.01 was rejected and the goods were classified under sub-heading 0404.90. Case-Laws Central Excise Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118179