https://www.taxtmi.com/caselaws?id=783478 A milk-derived mineral concentrate obtained from acid whey by precipitation, separation, drying, sieving and micronisation was classified as a food preparation under Heading 2106. Heading 2835 was rejected because Chapter 28 applies only to separate chemically defined compounds, while the goods were a composite mineral fraction, not such a compound. Heading 0404 was also excluded because the product was not whey or modified whey and did not retain the essential character of milk constituents. Treated as a nutritional fortifier and dietary supplement, the product fell under Tariff Item 2106 90 99, not Heading 2835. en-us Fri, 24 Oct 2025 00:00:00 +0530 Mon, 15 Dec 2025 18:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783478 A milk-derived mineral concentrate obtained from acid whey by precipitation, separation, drying, sieving and micronisation was classified as a food preparation under Heading 2106. Heading 2835 was rejected because Chapter 28 applies only to separate chemically defined compounds, while the goods were a composite mineral fraction, not such a compound. Heading 0404 was also excluded because the product was not whey or modified whey and did not retain the essential character of milk constituents. Treated as a nutritional fortifier and dietary supplement, the product fell under Tariff Item 2106 90 99, not Heading 2835. Case-Laws Customs Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783478