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SUB: CLASSIFICATION OF ICE CREAM POWDER/MIX – REGARDING. Some doubts have been raised about the classification of ice cream powder/mix i.e. whether the same should be under Heading No. 19.01 or under Heading 21.08 of the Central Excise Tariff Act, 1985. It is clarified that powders of the Ice-Cream are classifiable under Heading No. 21.08. 2. Trade Associations are requested to give wide publicity of the contents of this Trade Notice amongst their members.
( RAJENDRA PRAKASH ) COMMISSIONER
Authority : Board's F.No.13/02/2001-CX-1, dated: 29-4-2003 and CCU(DZ)C.No.CCU(DZ)/CX/Tech/227/2002/2780,Dt 12.5.2003.
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