https://www.taxtmi.com/caselaws?id=387532 Flavoured milk remains classifiable as milk under tariff heading 0402 99 90 where milk is the predominant and essential constituent and only minor additions of sugar, flavour or colour are present. The ruling applies Chapter 4, Chapter 22, the General Rules for Interpretation and relevant chapter notes to hold that flavoured milk retains its character as milk, including for food-standard classification purposes. The alternative heading for beverages containing milk under 2202 99 30 does not apply because the product is not a water-based beverage and its essential character is still that of milk. en-us Thu, 26 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387532 Flavoured milk remains classifiable as milk under tariff heading 0402 99 90 where milk is the predominant and essential constituent and only minor additions of sugar, flavour or colour are present. The ruling applies Chapter 4, Chapter 22, the General Rules for Interpretation and relevant chapter notes to hold that flavoured milk retains its character as milk, including for food-standard classification purposes. The alternative heading for beverages containing milk under 2202 99 30 does not apply because the product is not a water-based beverage and its essential character is still that of milk. Case-Laws GST Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387532