TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Fortified milk product classified under HSN 0401 eligible for exemption</h1> <h3>In Re: M/s. ITC Limited</h3> In Re: M/s. ITC Limited - 2020 (42) G.S.T.L. 242 (A. A. R. - GST - W. B.) Issues:1. Admissibility of the application2. Classification of the product under HSN 0401 and exemption under Entry No. 25 of the Exemption NotificationAdmissibility of the application:The applicant sought an advance ruling regarding the classification of a variant of ready-to-consume pouch milk fortified with vitamins and small quantities of turmeric and black pepper extracts. The ruling was sought to determine if the product could be classified under HSN 0401 and exempt under a specific notification. The application was admitted as the issues raised were not pending or decided elsewhere under the GST Act.Classification of the product under HSN 0401 and exemption under Entry No. 25:The applicant argued that the product, despite the additives, remains milk as defined in the Tariff Act. The applicant provided evidence supporting the nutritional value of the additives and the production process, claiming that the product is akin to pasteurized milk fortified with vitamins. The Authority analyzed the relevant tariff classifications and explanatory notes, concluding that the product falls under HSN 0401 even with the addition of curcuminoids. Referring to a government circular, it was clarified that milk fortified with vitamins remains classified under HSN 0401, thus exempt under the specified entry. The ruling declared the applicant's product as classifiable under HSN 0401 and exempt under the relevant notification.This detailed judgment thoroughly examined the arguments presented by the applicant and the revenue, interpreting the relevant legal provisions and explanatory notes to arrive at a conclusion regarding the classification and exemption status of the product in question.
TaxTMI 
TaxTMI 
