https://www.taxtmi.com/caselaws?id=42855 Partly skimmed milk powder was treated as a distinct commercial commodity from whole milk powder and skimmed milk powder, with tariff structure and allied standards recognising separate fat-content categories. On that basis, the article states that the product did not fall within sub-heading 0401.13 and instead belonged to the residuary sub-heading 0401.19. It further notes that, once the commodity was placed in the residuary entry, the excise levy had no legal basis and duty collection was without jurisdiction, with refund following for duty collected from 1-3-1989. en-us Tue, 27 Mar 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42855 Partly skimmed milk powder was treated as a distinct commercial commodity from whole milk powder and skimmed milk powder, with tariff structure and allied standards recognising separate fat-content categories. On that basis, the article states that the product did not fall within sub-heading 0401.13 and instead belonged to the residuary sub-heading 0401.19. It further notes that, once the commodity was placed in the residuary entry, the excise levy had no legal basis and duty collection was without jurisdiction, with refund following for duty collected from 1-3-1989. Case-Laws Central Excise Tue, 27 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42855