1998 (12) TMI 156

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.... was of the view that the product was covered by CET sub-heading 0401.14 as `Concentrated (Condensed) milk ....' and hence a show cause notice dated 30-1-1992 was issued to the assessees proposing classification under this heading. The Assistant Collector confirmed classification under sub-heading 0401.14 holding that Note 1 to Chapter 4 which defines the expression `milk' as "full cream milk or partially or completely skimmed milk" would be applicable to the product in question. The lower Appellate authority upheld the Assistant Collector's order. Hence this appeal. 2. We have heard Shri V. Sridharan, learned Counsel who submits that Note 1 to Chapter 4 of the Schedule is not attracted in the case of milk products specified in the ....

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....d skimmed condensed milk, is reproduced below : 3. Clause A.11.02.11 of the PFA Rules, 1955 sets out that `Condensed milk sweetened' means `the product obtained from cow or buffalo milk or a combination thereof or from standardised milk by the partial removal of water and after addition of cane sugar. It may contain added refined lactose (permitted flavours), Calcium chloride, citric acid, sodium salts of orthophosphoric acid and polyphosphoric acid (as linear phosphate not exceeding 0.3 per cent by weight of the finished product). Such addition need not be declared on the label. Condensed milk sweetened shall contain not less than 9.0 per cent milk fat, not less than 31.0 per cent total milk solids and not less than 40.0 per cent c....