The product “Chacolate Milk Powder” is classified under the Tariff heading 1806.
Classification of goods— In the instant case, the applicant seeks advance ruling in respect of the classification of the product “Chacolate Milk Powder”.
Held that— Heading 1806 covers Chacolate and other food preparations containing cocoa and World Customs Organisation explanatory notes to the said heading clearly specify that the heading 1806 includes all food preparations containing cocoa. The instant product being a food preparation made out of blending of white milk powder with cocoa. Thus the instant product merits classification under heading 1806.