https://www.taxtmi.com/caselaws?id=467423 Classification of whey protein products turns on composition and additives: single WPC/WPI without flavours, cocoa or digestive enzymes are classifiable in Heading 0404 as whey; presence of flavour, cocoa or digestive enzymes moves such products to Heading 2106 as food preparations. Mixtures of two or more WPC/WPI with protein up to 80% (dry matter) follow the same rule: Heading 0404 if free of non permitted additives, otherwise Heading 2106. Although concentrates above 80% protein would prima facie fall in Heading 3502, the Authority treated the applicant's >80% mixtures formulated with flavours/cocoa/digestive enzymes as Heading 2106 food preparations. en-us Tue, 27 Feb 2024 00:00:00 +0530 Wed, 18 Mar 2026 12:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467423 Classification of whey protein products turns on composition and additives: single WPC/WPI without flavours, cocoa or digestive enzymes are classifiable in Heading 0404 as whey; presence of flavour, cocoa or digestive enzymes moves such products to Heading 2106 as food preparations. Mixtures of two or more WPC/WPI with protein up to 80% (dry matter) follow the same rule: Heading 0404 if free of non permitted additives, otherwise Heading 2106. Although concentrates above 80% protein would prima facie fall in Heading 3502, the Authority treated the applicant's >80% mixtures formulated with flavours/cocoa/digestive enzymes as Heading 2106 food preparations. Case-Laws Customs Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467423