https://www.taxtmi.com/circulars?id=6453 Frozen desserts incorporating biscuits, cakes, fruits, nuts or similar adjuncts that are marketed and known as ice cream desserts are to be treated as composite articles and classified as Ice Cream under Heading 21.05; such products are eligible for the concessional rate of duty under the applicable notification, following rules of tariff interpretation and market identity. en-us Wed, 06 Feb 1991 00:00:00 +0530 Fri, 03 Jul 2009 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6453 Frozen desserts incorporating biscuits, cakes, fruits, nuts or similar adjuncts that are marketed and known as ice cream desserts are to be treated as composite articles and classified as Ice Cream under Heading 21.05; such products are eligible for the concessional rate of duty under the applicable notification, following rules of tariff interpretation and market identity. Circulars Central Excise Wed, 06 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6453