https://www.taxtmi.com/caselaws?id=256740 SIMILAC-2 was analysed as a follow-up formula for infants, predominantly based on milk powder and intended as a substitute or complement to mother's milk. On that basis, it was treated as infant food falling under Heading 1901, which specifically covers preparations for infant use put up for retail sale. Heading 2106 was described as a residuary provision applicable only when a product is not specifically covered elsewhere, and was therefore not appropriate. The product's classification was also supported by the statutory regime for infant food, the requirement of BIS certification, the applicable Indian Standard, and the accepted HSN understanding of follow-up formula for infants. en-us Fri, 10 Oct 2014 00:00:00 +0530 Wed, 10 Feb 2016 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256740 SIMILAC-2 was analysed as a follow-up formula for infants, predominantly based on milk powder and intended as a substitute or complement to mother's milk. On that basis, it was treated as infant food falling under Heading 1901, which specifically covers preparations for infant use put up for retail sale. Heading 2106 was described as a residuary provision applicable only when a product is not specifically covered elsewhere, and was therefore not appropriate. The product's classification was also supported by the statutory regime for infant food, the requirement of BIS certification, the applicable Indian Standard, and the accepted HSN understanding of follow-up formula for infants. Case-Laws Customs Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256740