Case Laws

2014(12)LCX0249: Abbott Healthcare Pvt. Ltd.: “Pediasure”- nutritional diet for children containing 35.01% sugar, 50.21% carbohydrates and balance proteins is not classifiable under heading 1901 and is classifiable under heading 2106.

2014(09)LCX0270: S.K Enterprise: Chocolate consisting 2/3rd of skim milk powder and less than 5% cocoa is classifiable under heading 1901.

2011(02)LCX0133: General Mills India Ltd.: Gran Bar with oats, sugar and other ingredients and having oats 53% of content and physically visible on sample is classifiable under sub-heading 1905 90 90.

2002(11)LCX0060: Amrit Foods Co. Ltd.: Milk Shake Mix (MSM) is classifiable under sub-heading 1901 19.

2000(10)LCX0200: Favourite Food Products: Poha is classifiable under heading 1904.