https://www.taxtmi.com/caselaws?id=382399 Prohance-D (Chocolate) was examined by reference to its ingredients, label declarations and market presentation, and was not accepted as diabetic food because it was promoted as offering broader general health benefits rather than meeting the characteristics relied on for that classification. The product was also intended to be mixed with water or milk, so the resulting drink was treated as a non-alcoholic beverage. On that basis, it was classified under Chapter 21 as a compound preparation for making non-alcoholic beverages, not as a cocoa product or Chapter 19 preparation. en-us Wed, 23 Jan 2019 00:00:00 +0530 Mon, 10 Mar 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382399 Prohance-D (Chocolate) was examined by reference to its ingredients, label declarations and market presentation, and was not accepted as diabetic food because it was promoted as offering broader general health benefits rather than meeting the characteristics relied on for that classification. The product was also intended to be mixed with water or milk, so the resulting drink was treated as a non-alcoholic beverage. On that basis, it was classified under Chapter 21 as a compound preparation for making non-alcoholic beverages, not as a cocoa product or Chapter 19 preparation. Case-Laws GST Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382399