https://www.taxtmi.com/caselaws?id=54207 Imported nutritive beverage powder made from defatted soybean flakes, processed by protein extraction, precipitation, nutrient addition and spray drying, was treated as a more processed protein-based food preparation rather than a simple flour or meal preparation. Read with the HSN Explanatory Notes, Heading 19.01 was confined to basic food preparations of flour, meal, starch or malt extract, while Heading 21.06 covered food preparations not elsewhere specified, including protein concentrates and similar preparations for human consumption. On that reasoning, the product was classifiable under Heading 21.06 of the Customs Tariff and the corresponding excise tariff entry 2108.99 for additional duty, not under Heading 19.01. en-us Wed, 03 Aug 2005 00:00:00 +0530 Fri, 09 Oct 2015 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54207 Imported nutritive beverage powder made from defatted soybean flakes, processed by protein extraction, precipitation, nutrient addition and spray drying, was treated as a more processed protein-based food preparation rather than a simple flour or meal preparation. Read with the HSN Explanatory Notes, Heading 19.01 was confined to basic food preparations of flour, meal, starch or malt extract, while Heading 21.06 covered food preparations not elsewhere specified, including protein concentrates and similar preparations for human consumption. On that reasoning, the product was classifiable under Heading 21.06 of the Customs Tariff and the corresponding excise tariff entry 2108.99 for additional duty, not under Heading 19.01. Case-Laws Customs Wed, 03 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54207