https://www.taxtmi.com/caselaws?id=342714 Addition of a small quantity of flavouring substance to a milk-based product did not change its essential character for tariff classification purposes. Applying the HSN notes to Chapters 4 and 19, the text explains that heading 19.01 covers preparations with added ingredients not permitted in headings 04.01 to 04.04, or where milk constituents are replaced by other substances, whereas a minuscule flavouring or stabilising ingredient does not take a milk product out of heading 04.04. The product was therefore classifiable under Tariff Item 0404 90 00 and not under Tariff Item 1901 90 90, so the contrary duty demand could not be sustained. en-us Thu, 30 Mar 2017 00:00:00 +0530 Wed, 10 May 2017 07:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342714 Addition of a small quantity of flavouring substance to a milk-based product did not change its essential character for tariff classification purposes. Applying the HSN notes to Chapters 4 and 19, the text explains that heading 19.01 covers preparations with added ingredients not permitted in headings 04.01 to 04.04, or where milk constituents are replaced by other substances, whereas a minuscule flavouring or stabilising ingredient does not take a milk product out of heading 04.04. The product was therefore classifiable under Tariff Item 0404 90 00 and not under Tariff Item 1901 90 90, so the contrary duty demand could not be sustained. Case-Laws Central Excise Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342714