https://www.taxtmi.com/caselaws?id=330625 MILMA SIP was classified by reference to its composition and the condition in which it was cleared from the factory. As the product contained about 75% water, along with cane sugar, sweetening agents and colours, and only about 25% milk constituents, it was treated as a distinct prepared product rather than a chapter 4 dairy product. Because it was marketed in frozen solid form, it was held to fall under Heading 21.05 as edible ice, not under Heading 04.04 as a milk-based product. en-us Fri, 29 Jul 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330625 MILMA SIP was classified by reference to its composition and the condition in which it was cleared from the factory. As the product contained about 75% water, along with cane sugar, sweetening agents and colours, and only about 25% milk constituents, it was treated as a distinct prepared product rather than a chapter 4 dairy product. Because it was marketed in frozen solid form, it was held to fall under Heading 21.05 as edible ice, not under Heading 04.04 as a milk-based product. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330625