TMI Blog1999 (3) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... 2301) (Crushed Soya Extractions) 283 16.84 Malto dextrin (modified starch) 215 12.80 Cocoa Powder 70 4.17 Calcium Glycerophosphate (Minerals) 20 1.19 Flavour Vitamins 10 0.59 1680 100% MAXIM HP (Chocholate Flavour) 200 Gm. Qty. (gm) % Whole milk powder 76 38.00 Skimed milk powder 60 30.00 Sugar 29 14.50 Calcium Caseinate (Milk protein) 13 6.50 Cocoa Powder 12 6.00 Chocolate flavour 2 1.00 Dicalcium Phosphate (Minerals). 8 4.00 Gua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cocoa powder in a proportion by weight of less than 10% not elsewhere specified or included. 21.07 Edible preparations, not elsewhere specified or included Prasad or Prasadam 2107.10 - 2107.20 - Sterilised or pasteurised miltone - Other : 2107.91 - Put up in unit containers and ordinarily intended for sale. 2107.99 - Other Lower authorities going by the percentage of the major constituent has classified the aforesaid products as preparation of milk and accordingly classified the said Tariff as 19.01. Ld. Advocate submits that close reading of the said Tariff Heading indicates that it is not just a preparation of milk but that of milk and cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be rightly classifiable under Tariff Heading 19.01. 6. As regards the third product he reiterates the finding of the lower authority. 7. We have carefully considered the pleas advanced from both sides. From a reading of Tariff Heading 19.01, we observe that the expression used in relation to food preparation of milk and cream is milk and cream . The word `and is generally used in the sense of conjunctive word. Therefore ld. Advocate submits rightly that the word has been used in conjunctive sense in the tariff heading. This sense is also apparent if we look into the first part of the Tariff heading where a reference has been made to the disjunctive word `or in the expression preparation of flour, meal, starch or malt extract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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