2025 (7) TMI 625 - HC - GST

Classification of petitioner s product Britannia Winkin Cow flavored milk - to be classified under Tariff 0402 in accordance with the binding precedents and Section 103(2) of the Central Goods and Services Tax Act 2017 or not - HELD THAT - Considering the submissions made on either side this Court directs the petitioner to file a representation before the appellate authority within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same the appellate authority is directed to consider the representation filed by the petitioner and dispose of the same on its own merits and in accordance with law within a period of four (4) months thereafter. The respondents are directed to issue appropriate direction on the petitioner s banker towards de-freezure of the petitioner s bank account forthwith. Petition disposed off.

Summary

The Madras High Court, through Justice Krishnan Ramasamy, addressed a Writ Petition seeking classification of the petitioner's product, "Britannia Winkin Cow" flavored milk, under Tariff Heading 0402 of the Customs Tariff Act, 1975, pursuant to Section 103(2) of the Central Goods and Services Tax Act, 2017, for GST levy. The petitioner relied on the Andhra Pradesh High Court's Division Bench ruling in Sri Vijaya Visakha Milk Producers Co. Ltd. v. Asstt. Commissioner of Central Tax ((2025) 170 taxmann.com 735), which held flavored milk classifiable under tariff 0402. The Tamil Nadu State Appellate Authority for Advance Ruling (AAAR) had earlier rejected the petitioner's classification request.The Court directed the petitioner to file a fresh representation before the appellate authority within two weeks and mandated the appellate authority to dispose of it on merits and in accordance with law within four months. Additionally, the Court ordered the respondents to instruct the petitioner's banker to lift the bank attachment immediately. The Writ Petition was disposed of with no costs.