https://www.taxtmi.com/caselaws?id=425546 Anna Malai Mithai was classified under Heading 2106 90 99 as a sweetmeat rather than under Heading 0404 as a dairy product. The product's composition, nature, presentation and market identity showed that it was not a natural dairy product in the tariff sense and did not fit any specific sugar confectionery entry in Chapter 17. Chapter Note 6 to Chapter 21 was treated as decisive because it expressly covers sweetmeats commonly known as misthans or mithai, regardless of ingredients. The product, being a ready-to-consume traditional sweet made principally from skimmed milk powder, sugar and whey powder, was therefore treated as a miscellaneous edible preparation. en-us Tue, 12 Apr 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425546 Anna Malai Mithai was classified under Heading 2106 90 99 as a sweetmeat rather than under Heading 0404 as a dairy product. The product's composition, nature, presentation and market identity showed that it was not a natural dairy product in the tariff sense and did not fit any specific sugar confectionery entry in Chapter 17. Chapter Note 6 to Chapter 21 was treated as decisive because it expressly covers sweetmeats commonly known as misthans or mithai, regardless of ingredients. The product, being a ready-to-consume traditional sweet made principally from skimmed milk powder, sugar and whey powder, was therefore treated as a miscellaneous edible preparation. Case-Laws GST Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425546