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'Milkana Dairy Whitener' and 'Light & Sweet' Not Classified as Milk Powder Under Heading 0401.13 for Excise Purposes.

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....Classification - commercial parlance test - classification of 'Milkana Dairy Whitener' and 'Milkana Dairy Powder Light & Sweet' - the goods, in question, are considered as different from the milk powder, the same would not be covered by Heading No. 0401.13 of the Tariff .... - AT....