Flavored Milk in Small Pouches Classified as Solidified Liquid Under Heading 2105; Requires Thawing Before Consumption.

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....Classification of flavored milk packed in small pouches instead of bottles called as MILMA SIP - On completion of manufacture, the product is in liquid form, but to preserve without decaying, the same is frozen by keeping it in freezers for about 2 days. The item is kept in shops also, in freezers. The product is actually a solidified liquid and while using it has to be in a liquid form to sip - classifiable under heading 2105 - AT....