https://www.taxtmi.com/caselaws?id=264601 Milk shake mix and soft serve mix were treated as dairy-based preparations made from milk and milk powder with added sugar, glucose and stabilizers. The stabilizers were used only to maintain emulsion, texture, smoothness and shelf life, and did not change the essential dairy character of the goods. Because Chapter Note 4 to Chapter 4 was open-ended and illustrative, the absence of stabilizers from the list did not exclude the products from Heading 04.04. The competing Heading 19.01 was therefore not attracted, and the goods were correctly classified under Heading 04.04. en-us Thu, 03 Sep 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264601 Milk shake mix and soft serve mix were treated as dairy-based preparations made from milk and milk powder with added sugar, glucose and stabilizers. The stabilizers were used only to maintain emulsion, texture, smoothness and shelf life, and did not change the essential dairy character of the goods. Because Chapter Note 4 to Chapter 4 was open-ended and illustrative, the absence of stabilizers from the list did not exclude the products from Heading 04.04. The competing Heading 19.01 was therefore not attracted, and the goods were correctly classified under Heading 04.04. Case-Laws Central Excise Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264601