2017 (4) TMI 26

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.... for the Appellant. Shri A.B. Kulgod, Asst. Commr. (AR), for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. BR(2859)241/MI/2005, dated 5-8-2005. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue involved in this case is regarding the classification of "Kulfi" manufactured by appellant. Appella....

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.... under Prevention of Food Adulteration Rules and Act, ice cream is obtained from cow/buffalo milk and combination thereof with or without addition of other various ingredients sugar, crushed almonds, pistachio, etc. It is the case of the appellant that "Kulfi" is nothing but a product of milk which is heated till it reduces to a volume of 50%, flavour and sugar and various other ingredients are ad....

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.... Chapter sub-heading 2108.90 after considering the entire gamut and also the ingredients in the product Nestle Milkmaid and Kulfi mix, Bench after considering the Explanatory note to HSN held that Nestle Milkmaid and Kulfi would fall under Ch. 04.04. In our considered view if the Kulfi Mix which is a dry powder merits classification under CTH 0404, then "Kulfi" manufactured by appellant which is r....

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....g 04.02 may contain small quantities of starch not exceeding 5% by weight. Heading 04.03 can have added sugar or other sweetening matter, flavourings, nuts, fruit or cocoa. Heading 04.04 states that the milk product may also contain added sugar or other sweetening matter. 10. Ingredients of the three products with which we are concerned do not contain any material, which will take the said....