https://www.taxtmi.com/caselaws?id=301110 Cooking cream containing water, hydrogenated palm kernel oil, milk solids, sugar, emulsifiers and stabilizers was held not to fall within Heading 1517 because its composition went beyond an edible mixture or preparation of fats or oils and it was not a true substitute for margarine. Applying the product's name, character and use, together with the tariff scheme and HSN Explanatory Notes, the residual Heading 2106 was found apt for this new and distinct food preparation not elsewhere specified or included. The advance ruling on classification was therefore upheld. en-us Wed, 07 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301110 Cooking cream containing water, hydrogenated palm kernel oil, milk solids, sugar, emulsifiers and stabilizers was held not to fall within Heading 1517 because its composition went beyond an edible mixture or preparation of fats or oils and it was not a true substitute for margarine. Applying the product's name, character and use, together with the tariff scheme and HSN Explanatory Notes, the residual Heading 2106 was found apt for this new and distinct food preparation not elsewhere specified or included. The advance ruling on classification was therefore upheld. Case-Laws GST Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301110