https://www.taxtmi.com/caselaws?id=341056 Kulfi was treated as a milk-based preparation classifiable under Chapter Heading 0404.00 because its essential character remained that of a dairy product. The tariff scheme and HSN explanatory notes show that Chapter 04 covers milk products even where limited additives such as sugar, flavouring or nuts are present. On that basis, a ready-to-consume kulfi does not shift to Heading 2105.00 merely because it resembles ice cream. The earlier classification approach for kulfi-related products under Heading 04.04 was followed, and the revenue classification under Heading 2105.00 was rejected. en-us Thu, 01 Sep 2016 00:00:00 +0530 Sat, 01 Apr 2017 08:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341056 Kulfi was treated as a milk-based preparation classifiable under Chapter Heading 0404.00 because its essential character remained that of a dairy product. The tariff scheme and HSN explanatory notes show that Chapter 04 covers milk products even where limited additives such as sugar, flavouring or nuts are present. On that basis, a ready-to-consume kulfi does not shift to Heading 2105.00 merely because it resembles ice cream. The earlier classification approach for kulfi-related products under Heading 04.04 was followed, and the revenue classification under Heading 2105.00 was rejected. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341056