https://www.taxtmi.com/caselaws?id=255440 Classification of Women's Horlicks under a residuary entry was struck down because the authority failed to give reasons or examine the product's composition, milk content, statutory registration under the Milk and Milk Products Order, 1992, and the earlier classification of Horlicks as a milk product. The Court reiterated that classification must be made by applying the proper test to the essential character of the composite product, and a residuary entry can be used only when the goods do not reasonably fit a specific entry. As the clarification relied mainly on the presence of other ingredients and ignored the relevant materials, it was found arbitrary and was quashed. en-us Mon, 22 Dec 2014 00:00:00 +0530 Fri, 16 Jan 2015 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255440 Classification of Women's Horlicks under a residuary entry was struck down because the authority failed to give reasons or examine the product's composition, milk content, statutory registration under the Milk and Milk Products Order, 1992, and the earlier classification of Horlicks as a milk product. The Court reiterated that classification must be made by applying the proper test to the essential character of the composite product, and a residuary entry can be used only when the goods do not reasonably fit a specific entry. As the clarification relied mainly on the presence of other ingredients and ignored the relevant materials, it was found arbitrary and was quashed. Case-Laws VAT and Sales Tax Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255440