https://www.taxtmi.com/circulars?id=6979 Ghee is classifiable as other dairy produce under heading 04.04 of the Central Excise Tariff rather than under the butter heading. The Ministry relied on the distinct wording of the Central Excise Tariff compared with the HSN, the absence of any Tariff note equating ghee with butter, and the established trade distinction between ghee and butter to conclude that ghee falls within the residuary "other dairy produce" entry. en-us Thu, 25 Feb 1988 00:00:00 +0530 Thu, 09 Jul 2009 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6979 Ghee is classifiable as other dairy produce under heading 04.04 of the Central Excise Tariff rather than under the butter heading. The Ministry relied on the distinct wording of the Central Excise Tariff compared with the HSN, the absence of any Tariff note equating ghee with butter, and the established trade distinction between ghee and butter to conclude that ghee falls within the residuary "other dairy produce" entry. Circulars Central Excise Thu, 25 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6979