cream has lost its identity being the milk product of perishable nature. Drawl of sample and keeping it in a suitable temperature in the transit
Full cream Milk Powder is not going to be sold by them in India; that they are not manufacturing Full cream Milk Powder for sale ... letter dt.23.3.10 opined as under:
The sample Amul Full Cream Milk Powder is mis-branded as it do not comply with labeling
dated 02/09/2004 according to which
the sample is anhydrous milk fat (anhydrous butter oil) in the form of oily liquid. Total fatty matter ... which gives butter like odour. The test report also states that the sample is in the form of colourless liquid having butter like flavor
placed
on record that the appellant has transferred
goods such as whole milk powder, dairy
whitener in addition to butter during the period
under consideration ... appellant is placed on record
which pertains to sale of whole milk powder
specifying in details terms and conditions. Thus it
can be inferred that
includes, inter
alia, -
"(vi) White chocolate composed of sugar, cocoa butter, milk
powder and flavouring agents, but not containing more than
mere traces ... Eclairs w.e.f. 1-1-2008. Learned Commissioner refers to
sample of packing material (polybag and jar labels) of Nestle
Milky bar Eclairs
includes, inter
alia, -
"(vi) White chocolate composed of sugar, cocoa butter, milk
powder and flavouring agents, but not containing more than
mere traces ... Eclairs w.e.f. 1-1-2008. Learned Commissioner refers to
sample of packing material (polybag and jar labels) of Nestle
Milky bar Eclairs
sample pack of the goods imported and take us through the labels on the container and submitted that it contains non-fat dry milk, lactose
importer as the machine was prima facie design for packing of milk and clause 4.1 of the purchase contract specifically mentioned that For avoidance ... under condition that the Equipment will fill UHT liquid milk and liquid milk products and will comply with other requirements set out in this contract
Appellant imported
the goods, under the nomenclature Fish Protein. The terms like
milk protein, soya protein etc. indicate the source of the protein.
Similarly, Fish ... Learned Counsel also claims that the Custom Authorities
Suo Moto draw sample from the above consignment and sent
them for testing to the Central Institute
five years prior to issuance of show
cause notice, even the representative samples had also been
drawn and the test reports from the laboratory were ... Supreme Court in State of Punjab v. Bhatinda
District Co-op. Milk P. Union Limited , 2007 (217) E.L.T. 325,
wherein it was opined