https://www.taxtmi.com/caselaws?id=256512 Imported instant preparations composed mainly of starch, sugar, protein and oils, and designed to be mixed with water before consumption, were treated as "all kinds of food mixes including instant food mixes" for CVD exemption under Notification No. 02/2011-CE dated 01/03/2011. The broader notification language was read to cover food mixes without requiring suitability for all persons or age groups. A Revenue distinction based on intended age category or medical support was found insufficient, particularly where the cited comparator involved products made only of minerals and vitamins. Earlier decisions adopting a broad construction of comparable preparations as food mixes were followed. en-us Thu, 04 Dec 2014 00:00:00 +0530 Sat, 19 Dec 2015 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256512 Imported instant preparations composed mainly of starch, sugar, protein and oils, and designed to be mixed with water before consumption, were treated as "all kinds of food mixes including instant food mixes" for CVD exemption under Notification No. 02/2011-CE dated 01/03/2011. The broader notification language was read to cover food mixes without requiring suitability for all persons or age groups. A Revenue distinction based on intended age category or medical support was found insufficient, particularly where the cited comparator involved products made only of minerals and vitamins. Earlier decisions adopting a broad construction of comparable preparations as food mixes were followed. Case-Laws Customs Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256512