Classification of goods - UHT Sterilized Flavoured Milk supplied...

Classification of goods - UHT Sterilized Flavoured Milk supplied by the appellant as ‘Britannia Winking Cow Thick Shake’ in various flavours in tetra packs/bottles - In the case at hand, the classification is based on the Specific entry applicable to the product vide the Tariff heading read with the related HSN Explanatory Notes and the applicable Chapter Notes - the Explanatory Notes have been taken as a guidance only, which is permitted under the Explanation to Notification No.01/2017. Further the classification is squarely dealt with by the application of GRI Rule 1 and therefore there is no need to examine the applicability of Rule 3(a) or 3(b) as claimed by the appellant. - The goods are classifiable under CTH 22029930 as held by the Lower Authority - AAAR