https://www.taxtmi.com/caselaws?id=265746 A milk-based food preparation composed predominantly of milk and milk derivatives was classified under heading 19019090 because its ingredient profile brought it within food preparations of goods of headings 0401 to 0404. The Tribunal treated heading 21069099 as a residuary entry usable only where no specific heading applies, and relied on HSN Explanatory Notes to Chapter 19 to support classification of milk-based preparations, including dietetic products. It also followed its earlier view on a similar product to reject classification under heading 2106. The impugned orders were set aside and the appeals were allowed with consequential relief. en-us Wed, 08 Apr 2015 00:00:00 +0530 Fri, 12 Feb 2016 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265746 A milk-based food preparation composed predominantly of milk and milk derivatives was classified under heading 19019090 because its ingredient profile brought it within food preparations of goods of headings 0401 to 0404. The Tribunal treated heading 21069099 as a residuary entry usable only where no specific heading applies, and relied on HSN Explanatory Notes to Chapter 19 to support classification of milk-based preparations, including dietetic products. It also followed its earlier view on a similar product to reject classification under heading 2106. The impugned orders were set aside and the appeals were allowed with consequential relief. Case-Laws Customs Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265746