https://www.taxtmi.com/caselaws?id=285284 A nutritious milk drink containing only a small quantity of flavouring substance remained classifiable under Tariff Heading 0404 90 00 because the added flavour did not alter its essential character. Applying the HSN Notes to Headings 0404 and 1901, the classification test was whether the added ingredient changed the product so fundamentally that it moved from Chapter 4 to Chapter 19. Heading 1901 was treated as covering milk preparations where milk constituents are combined with impermissible ingredients or replaced by other substances. A minuscule flavouring addition was held insufficient to convert the product into a food preparation of milk, so classification under Heading 1901 was rejected. en-us Mon, 10 Apr 2017 00:00:00 +0530 Wed, 08 Jan 2020 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285284 A nutritious milk drink containing only a small quantity of flavouring substance remained classifiable under Tariff Heading 0404 90 00 because the added flavour did not alter its essential character. Applying the HSN Notes to Headings 0404 and 1901, the classification test was whether the added ingredient changed the product so fundamentally that it moved from Chapter 4 to Chapter 19. Heading 1901 was treated as covering milk preparations where milk constituents are combined with impermissible ingredients or replaced by other substances. A minuscule flavouring addition was held insufficient to convert the product into a food preparation of milk, so classification under Heading 1901 was rejected. Case-Laws Central Excise Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285284