As per the prevalent law and classification Apex court has held that, " the expression Soft Serve" fall under Sub-Heading 21.05 and not under 04.04 or 2108.91 of the Tariff Act.
Tariff classification: Soft Serve classified under prepared foodstuffs, not dairy or ice-cream headings, for excise purposes.
The product Soft Serve is to be treated as a prepared foodstuff under Sub-Heading 21.05 rather than as a dairy product or an ice-cream/ice confection; its character and presentation align it with preparations for human consumption covered by the prepared foods heading, excluding headings for dairy or frozen confection classifications and thereby determining the applicable excise and tariff treatment.
Note: It is a system-generated summary and is for quick reference only.
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