Ice cream powder mix - Classification of [Heading 21.08] - Central Excise - Letter F. No. 13/02/2001-CX.1

Ice cream powder mix - Classification of [Heading 21.08] Letter F. No. 13/02/2001-CX.1 Dated 29-4-2003 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi I am directed to say that with reference to this office letter F. No. 13/02/2001-CX. 1, dated 28th May, 2001, some doubt has been raised about the classification of Ice Cream powder/mix, whether the same should be under heading No. 19.01 or under heading 21.08 of CETA, 1985. 2. In this regard, it is observed that Board's reference was issued as a clarification about the classification of softy ice cream being sold in restaurant, etc. dispensed through vending machine. 3. Matter has again been examined with reference to relevant Chapter Notes and HSN Explanatory Notes. It is hereby clarified that powders for the Ice-Cream are classifiable under heading 21.08. Board's earlier clarification dated 28-5-2001, mentioned in para 1 above, stand modified accordingly.