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2022 (9) TMI 255 - AAAR - GSTClassification of goods - Flavoured Milk sold under trade name of Power Sip - classifiable under Chapter 0402 or under Chapter 2202? - HELD THAT:- In the present case, as per the product labels submitted by appellant, the Milk constituent is ‘Double Toned Milk’ which are not ‘Full Cream Milk’ or ‘Skimmed Milk’ as per above definitions and Chapter Note 1 explaining the scope of Heading 0402 and therefore are undoubtedly excluded from the purview of Tariff Heading 0402. Therefore, irrespective of the contentions that the product remains ‘Milk’ even with added flavours, it is clearly established that the ‘Milk’ referred to in this Tariff heading and the products of the appellant are not the same and on this ground alone the products in hand are not covered under Tariff Heading 0402. NDDB is a nodal agency in the Dairy products and the ‘Flavoured Milk’ is categorized as Beverage as can be seen above. Further, Beverage as per the Oxford dictionary definition is ‘any type of drink except water’. Thus, it becomes evident that the product in hand is a Beverage containing milk, classifiable under tariff item 2202 99 30. In similar facts in the case of M/s. Britannia Industries Ltd. [2021 (8) TMI 193 - APPELLATE AUTHORITY ADVANCE RULING, TAMILNADU], it was held that flavoured milk is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30. Appeal dismissed.
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