Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
The High Court held that flavoured milk is to be classified under GST Tariff Heading 0402 and not 2202. The entry 0402 covers milk and milk products, including milk containing added sugar or sweetening matter. Although flavoured milk contains 0.5% Badam flavour, it cannot be excluded from Heading 0402 merely due to the addition of flavour. The principle of noscitur a sociis indicates that Heading 2202 covers beverages containing water as an essential part, except for tender coconut water. Since Heading 0402 is the specific entry and 2202 is the general entry, flavoured milk falls under 0402. Consequently, the question of penalty u/ss 122(2)(b) and 74 of the Central GST Act does not arise. The impugned order was set aside, and the petition was allowed.
The High Court held that flavoured milk is to be classified under GST Tariff Heading 0402 and not 2202. The entry 0402 covers milk and milk products, including milk containing added sugar or sweetening matter. Although flavoured milk contains 0.5% Badam flavour, it cannot be excluded from Heading 0402 merely due to the addition of flavour. The principle of noscitur a sociis indicates that Heading 2202 covers beverages containing water as an essential part, except for tender coconut water. Since Heading 0402 is the specific entry and 2202 is the general entry, flavoured milk falls under 0402. Consequently, the question of penalty u/ss 122(2)(b) and 74 of the Central GST Act does not arise. The impugned order was set aside, and the petition was allowed.
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