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Classification of flavored milk packed in small pouches instead of bottles called as MILMA SIP - 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 - classifiable under heading 2105 - Tri

Central Excise - Classification of flavored milk packed in small pouches instead of bottles called as MILMA SIP - On completion of manufacture, the product is in liquid form, but to preserve without d .....

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