https://www.taxtmi.com/caselaws?id=446136 For central excise tariff purposes, Badam Milk Drink - Ready to Drink was treated as classifiable under Chapter 22 as beverages containing milk rather than under Chapter 04 as flavoured milk. The classification turned on the post-2005 eight-digit tariff structure, where the specific beverage entry for milk-containing products remained available while the earlier flavoured milk entry in Chapter 04 was no longer in the same form. Rule 3(a) of the General Rules for Interpretation required preference for the more specific entry, and the product's flavouring ingredients and UHT processing did not displace that classification. The Board's clarification in Notification No. 17/2008-CE (NT) supported the Chapter 22 treatment. en-us Tue, 21 Nov 2023 00:00:00 +0530 Mon, 27 Nov 2023 06:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446136 For central excise tariff purposes, Badam Milk Drink - Ready to Drink was treated as classifiable under Chapter 22 as beverages containing milk rather than under Chapter 04 as flavoured milk. The classification turned on the post-2005 eight-digit tariff structure, where the specific beverage entry for milk-containing products remained available while the earlier flavoured milk entry in Chapter 04 was no longer in the same form. Rule 3(a) of the General Rules for Interpretation required preference for the more specific entry, and the product's flavouring ingredients and UHT processing did not displace that classification. The Board's clarification in Notification No. 17/2008-CE (NT) supported the Chapter 22 treatment. Case-Laws Central Excise Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446136