https://www.taxtmi.com/caselaws?id=198986 The Tribunal ruled in favor of the appellant, determining that the 'NESCLAC Nutritious Milk Drink' should be classified under Tariff Item 0404 90 00. The addition of a small quantity of artificial flavoring substance did not alter the essential nature of the product covered under Heading 0404, and it remained a product consisting of natural milk constituents. The Tribunal referenced previous cases to support this classification, emphasizing that minor additives do not change the fundamental characteristics of milk products. As a result, the appeal was allowed, and the differential Central Excise duty demand and penalty were annulled. en-us Fri, 24 Mar 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198986 The Tribunal ruled in favor of the appellant, determining that the 'NESCLAC Nutritious Milk Drink' should be classified under Tariff Item 0404 90 00. The addition of a small quantity of artificial flavoring substance did not alter the essential nature of the product covered under Heading 0404, and it remained a product consisting of natural milk constituents. The Tribunal referenced previous cases to support this classification, emphasizing that minor additives do not change the fundamental characteristics of milk products. As a result, the appeal was allowed, and the differential Central Excise duty demand and penalty were annulled. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198986