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    <title>2019 (10) TMI 1016 - AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The case involved the classification of &quot;Flavoured Milk&quot; under different tariff headings. The applicant argued for classification under Chapter 4 with HSN 0402 99 90, while excluding it from Chapter 22. Citing various judgments, the applicant contended that &quot;Flavoured Milk&quot; retains the essential character of milk despite additives. The authority considered the product&#039;s composition and packaging, ultimately classifying &quot;Flavoured Milk&quot; under tariff heading 0402 99 90, in line with Chapter 4 covering dairy products.</description>
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    <pubDate>Thu, 26 Sep 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=387532</link>
      <description>The case involved the classification of &quot;Flavoured Milk&quot; under different tariff headings. The applicant argued for classification under Chapter 4 with HSN 0402 99 90, while excluding it from Chapter 22. Citing various judgments, the applicant contended that &quot;Flavoured Milk&quot; retains the essential character of milk despite additives. The authority considered the product&#039;s composition and packaging, ultimately classifying &quot;Flavoured Milk&quot; under tariff heading 0402 99 90, in line with Chapter 4 covering dairy products.</description>
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      <pubDate>Thu, 26 Sep 2019 00:00:00 +0530</pubDate>
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