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2016 (8) TMI 9 - AT - Central ExciseClassification of flavored milk packed in small pouches instead of bottles called as MILMA SIP - classifiable under Chapter 04.04.90 CET carrying Nil rate of duty or heading 21.05 CET (i.e. Ice Cream and other edible ice whether or not containing cocoa) - Held that:- the product is removed in solid form, in container called insulated boxes . 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. - There is no nfirmity in the Order-in-Appeal classifying the product MILMA SIP as classifiable under heading 2105 as the said product contains about 75% water, cane sugar, sweetening agents, colours etc. - Decided against the assessee.
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