https://www.taxtmi.com/caselaws?id=52729 The tariff expression "milk powder" in Heading 0401.13 was read as a generic term covering whole milk powder, partly skimmed milk powder and skimmed milk powder, because the heading was not restricted by fat content or by any reference to whole milk powder alone. The interpretation was supported by the Indian Standard Specification and the recognised distinctions in fat content among the three varieties. Earlier rulings on the previous tariff wording were distinguished, since that language specifically referred to skimmed milk powder. Skimmed milk powder was therefore classifiable under Heading 0401.13 and not the residual Heading 0401.19, and the Revenue's classification was upheld. en-us Tue, 10 Feb 2004 00:00:00 +0530 Sat, 27 Jul 2024 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52729 The tariff expression "milk powder" in Heading 0401.13 was read as a generic term covering whole milk powder, partly skimmed milk powder and skimmed milk powder, because the heading was not restricted by fat content or by any reference to whole milk powder alone. The interpretation was supported by the Indian Standard Specification and the recognised distinctions in fat content among the three varieties. Earlier rulings on the previous tariff wording were distinguished, since that language specifically referred to skimmed milk powder. Skimmed milk powder was therefore classifiable under Heading 0401.13 and not the residual Heading 0401.19, and the Revenue's classification was upheld. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52729