1999 (3) TMI 133

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....shed Soya Extractions) 283 16.84 Malto dextrin (modified starch) 215 12.80 Cocoa Powder 70 4.17 Calcium Glycerophosphate (Minerals) 20 1.19 Flavour & Vitamins 10 0.59 1680 100% MAXIM HP (Chocholate Flavour) 200 Gm. Qty. (gm) % Whole milk powder 76 38.00 Skimed milk powder 60 30.00 Sugar 29 14.50 Calcium Caseinate (Milk protein) 13 6.50 Cocoa Powder 12 6.00 Chocolate flavour 2 1.00 Dicalcium Phosphate (Minerals). 8 4.00 Guar Glum. Vitamins 200 gms. 100% ULTRA TRIM FAST 100 Gm. Skimed milk powder 45.7 45.70 Pulverised Sugar 24.6 24.60 Mango Powder 8.6 8.60 Micro Crystalline Cellulose 5.7 5.70 Calcium Caseinate (Milk Protein) 4.6 4.60 Whole Milk Powder 4.0 4.00 Guar Gum 2.3 2.30 ....

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....se reading of the said Tariff Heading indicates that it is not just a "preparation of milk" but that of "milk and cream" which could be classified under the said Tariff Heading 19.01. He submits that the word `and' in the expression "milk and cream" occurring in Tariff Heading 19.01 is of the nature of conjunction and therefore food preparation must consist both "milk and cream" a perusal of the composition of the products set out above shows, that none of the products contains cream. He therefore submits on this short ground above the said Tariff Heading 19.01 gets eliminated for the said three products. 4. He further points out that this product is being sold as food supplement as has been their submission before the lower authorities. T....