Soya milk classification: flavoured soya milk beverages treated as preparations, therefore ineligible for exemption under relevant notifications.

The manufacturing process yields soya milk at the initial grinding stage, but subsequent addition of sugar, juices, flavours and other ingredients produces flavoured soya milk beverages that laboratory analysis and ingredient labelling identify as beverages or preparations rather than plain soya milk; only the unadulterated soya milk from the first stage is within the exemption notifications' scope, while flavoured preparations are not eligible.

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