https://www.taxtmi.com/caselaws?id=391510 Instant Tea Whitener was classified under Chapter Heading 0402 because the product consisted of processed liquid milk mixed with ancillary ingredients, and milk supplied its essential character. Applying the General Rules for Interpretation, the specific tariff description prevailed over a broader reading of the mixture, and the product was understood in common parlance as a milk-based whitener within the same entry. The classification under Heading 0402 was therefore accepted, and GST applies at the rate prescribed for that notified tariff entry. en-us Fri, 06 Sep 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391510 Instant Tea Whitener was classified under Chapter Heading 0402 because the product consisted of processed liquid milk mixed with ancillary ingredients, and milk supplied its essential character. Applying the General Rules for Interpretation, the specific tariff description prevailed over a broader reading of the mixture, and the product was understood in common parlance as a milk-based whitener within the same entry. The classification under Heading 0402 was therefore accepted, and GST applies at the rate prescribed for that notified tariff entry. Case-Laws GST Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391510