https://www.taxtmi.com/caselaws?id=392450 Prohance-D (Chocolate) was treated as a specially formulated food for persons with diabetes because its composition, label and FSSAI description showed use as a diabetic dietary product with sugar substitutes and nutritional ingredients. The presence of cocoa for flavouring and dilution with water or milk did not alter its essential character. The HSN guidance under Heading 2106, including the reference to diabetic foods, supported classification under the specific diabetic-food entry rather than the general entry for compound preparations for non-alcoholic beverages. Accordingly, the product was classifiable under Tariff Item 2106 90 91 as diabetic food. en-us Fri, 25 Oct 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392450 Prohance-D (Chocolate) was treated as a specially formulated food for persons with diabetes because its composition, label and FSSAI description showed use as a diabetic dietary product with sugar substitutes and nutritional ingredients. The presence of cocoa for flavouring and dilution with water or milk did not alter its essential character. The HSN guidance under Heading 2106, including the reference to diabetic foods, supported classification under the specific diabetic-food entry rather than the general entry for compound preparations for non-alcoholic beverages. Accordingly, the product was classifiable under Tariff Item 2106 90 91 as diabetic food. Case-Laws GST Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392450