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    <title>2017 (3) TMI 1409 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, classifying the product &#039;NIDO Nutritious milk for growing kids&#039; under Tariff Item 0404 90 00, attracting a nil rate of duty. The Tribunal held that the addition of artificial flavoring substances did not alter the essential characteristics of the product as a natural milk constituent, citing precedents where similar products were classified under Tariff Item 0404 despite minor additives. The appeal was allowed, setting aside the impugned order and dismissing the penalties imposed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=340906</link>
      <description>The Tribunal ruled in favor of the appellant, classifying the product &#039;NIDO Nutritious milk for growing kids&#039; under Tariff Item 0404 90 00, attracting a nil rate of duty. The Tribunal held that the addition of artificial flavoring substances did not alter the essential characteristics of the product as a natural milk constituent, citing precedents where similar products were classified under Tariff Item 0404 despite minor additives. The appeal was allowed, setting aside the impugned order and dismissing the penalties imposed.</description>
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