https://www.taxtmi.com/caselaws?id=395181 The UHT Sterilized Flavoured Milk marketed as 'Britannia Winkin' Cow Thick Shake' was determined not to be classifiable under Tariff Heading 0402 or 0404, but under CTH 2202 99 30 by the Authority. The product was considered a ready-to-consume beverage with a milk basis, falling outside the scope of Chapter 4 as per the Explanatory Notes to the Harmonized System of Nomenclature. The reliance on FSSAI regulations for classification was disregarded, emphasizing the precedence of Customs Tariff aligned with HSN for GST classification. en-us Tue, 25 Feb 2020 00:00:00 +0530 Fri, 30 Oct 2020 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395181 The UHT Sterilized Flavoured Milk marketed as 'Britannia Winkin' Cow Thick Shake' was determined not to be classifiable under Tariff Heading 0402 or 0404, but under CTH 2202 99 30 by the Authority. The product was considered a ready-to-consume beverage with a milk basis, falling outside the scope of Chapter 4 as per the Explanatory Notes to the Harmonized System of Nomenclature. The reliance on FSSAI regulations for classification was disregarded, emphasizing the precedence of Customs Tariff aligned with HSN for GST classification. Case-Laws GST Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395181