Classification of flavored milk packed in small pouches instead ...
Case Laws Central Excise
August 1, 2016
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 - AT
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