Flavoured milk classification under GST falls in tariff heading 0402 99 90, not 2202 99 30.

Flavoured milk was held to fall under GST tariff heading 0402 99 90 rather than 2202 99 30. The Court followed its earlier decision in the same assessee's case and confirmed that the product is classifiable as milk under heading 0402. The impugned classification order was set aside, and the proper officer was directed to complete the assessment on that basis in favour of the assessee.

---

---

Issues: Whether flavoured milk is classifiable under tariff heading 0402 99 90 or under tariff heading 2202 99 30.

Analysis: The dispute concerned the proper GST tariff classification of flavoured milk. The Court followed its earlier decision in the petitioner's own case and held that flavoured milk falls under tariff heading 0402, not under tariff heading 2202.

Conclusion: Flavoured milk is classifiable under tariff heading 0402 99 90. The impugned order was set aside and the proper officer was directed to complete the assessment on that basis, in favour of the assessee.

---