https://www.taxtmi.com/caselaws?id=399656 The application was deemed admissible as the issues were not pending elsewhere. The product, a variant of pouch milk fortified with vitamins and extracts, was classified under HSN 0401 and exempt under Entry No. 25. Despite additives, it was considered milk under the Tariff Act. The Authority found the product akin to pasteurized milk with vitamins, falling under HSN 0401 even with curcuminoids. A government circular clarified that such fortified milk is exempt under the specified entry. The ruling determined the applicant's product as classifiable under HSN 0401 and eligible for exemption. en-us Mon, 12 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399656 The application was deemed admissible as the issues were not pending elsewhere. The product, a variant of pouch milk fortified with vitamins and extracts, was classified under HSN 0401 and exempt under Entry No. 25. Despite additives, it was considered milk under the Tariff Act. The Authority found the product akin to pasteurized milk with vitamins, falling under HSN 0401 even with curcuminoids. A government circular clarified that such fortified milk is exempt under the specified entry. The ruling determined the applicant's product as classifiable under HSN 0401 and eligible for exemption. Case-Laws GST Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399656