Chocolate Milk Powder Reclassified: Not Milk Powder, Now Under Food Preparation Heading 1806 Due to Cocoa Blend.

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....Classification of goods - Chocolate Milk Powder - it is an admitted / undisputed fact that the product in question does not have the characteristics, required under FSSAI and BIS, to be considered as Milk Powder. Thus the instant product does not cover under the heading 0401 or 0402. - The instant product being a food preparation made out of blending of white milk powder with cocoa. Thus the instant product merits classification under heading 1806. - AAR....