https://www.taxtmi.com/caselaws?id=343500 Milk Shake Mix, Soft Serve Mix, Coffee Creamer and packed cream were treated as dairy produce under sub-heading 0404.90 because they consisted of milk or milk powder with added sugar, glucose and stabilizers. Chapter Note 4 to Chapter 4 was read broadly to cover products made from natural milk constituents even with permitted additions, and the stabilizers were regarded as functional ingredients that preserved consistency, emulsion, storage stability and shelf life without altering the essential character of the goods. On that reasoning, the products fell outside sub-heading 1901.19 as food preparations. en-us Tue, 08 Nov 2016 00:00:00 +0530 Fri, 26 May 2017 07:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343500 Milk Shake Mix, Soft Serve Mix, Coffee Creamer and packed cream were treated as dairy produce under sub-heading 0404.90 because they consisted of milk or milk powder with added sugar, glucose and stabilizers. Chapter Note 4 to Chapter 4 was read broadly to cover products made from natural milk constituents even with permitted additions, and the stabilizers were regarded as functional ingredients that preserved consistency, emulsion, storage stability and shelf life without altering the essential character of the goods. On that reasoning, the products fell outside sub-heading 1901.19 as food preparations. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343500