https://www.taxtmi.com/caselaws?id=206790 Clear tariff wording required classification of dairy whitener and dairy powder light & sweet by the ordinary meaning of Heading 04.01, without resort to commercial parlance. Sub-heading 0401.12 was limited to skimmed milk powder specially prepared for infant feeding, while sub-heading 0401.13 covered milk powder other than such infant formula. Products containing partially skimmed milk powder and sugar were therefore treated as milk powder under sub-heading 0401.13, and the challenge to the duty demand failed. en-us Fri, 25 Feb 2011 00:00:00 +0530 Thu, 17 Nov 2011 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206790 Clear tariff wording required classification of dairy whitener and dairy powder light & sweet by the ordinary meaning of Heading 04.01, without resort to commercial parlance. Sub-heading 0401.12 was limited to skimmed milk powder specially prepared for infant feeding, while sub-heading 0401.13 covered milk powder other than such infant formula. Products containing partially skimmed milk powder and sugar were therefore treated as milk powder under sub-heading 0401.13, and the challenge to the duty demand failed. Case-Laws Central Excise Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206790