https://www.taxtmi.com/caselaws?id=388805 Flavoured milk in liquid form remained classifiable under Chapter Tariff Item 0404 90 00 because the addition of a minuscule flavouring agent did not alter its essential character. Applying the HSN Notes and a co-ordinate Bench ruling, the Tribunal held that milk products stay within Chapter 4 unless added ingredients change their basic nature or are inconsistent with that heading. It also relied on the principle affirmed in the milk shake mix decision that stabilizers added only for stability do not change the product's essential character. The assessee's classification was therefore accepted and the department's contrary demand failed. en-us Tue, 19 Nov 2019 00:00:00 +0530 Sat, 23 Nov 2019 09:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388805 Flavoured milk in liquid form remained classifiable under Chapter Tariff Item 0404 90 00 because the addition of a minuscule flavouring agent did not alter its essential character. Applying the HSN Notes and a co-ordinate Bench ruling, the Tribunal held that milk products stay within Chapter 4 unless added ingredients change their basic nature or are inconsistent with that heading. It also relied on the principle affirmed in the milk shake mix decision that stabilizers added only for stability do not change the product's essential character. The assessee's classification was therefore accepted and the department's contrary demand failed. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388805