‘Anna Malai Mithai’ classifiable under HSN 2106 90 as ‘Sweetmeat’

In re Anand Products (GST AAR Madhya Pradesh)

Whether the product ‘Anna Malai Mithai’, manufactured and supplied by the applicant containing the ingredients Sugar, Vegetable Fat, Skimmed Milk Powder, Whey Powder, Emulsifier and other permitted Flavour’s, which is identical to the commonly known Indian sweet ‘Rabdi’, should be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk constituents?

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