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    <description>The authority classified flavored milk as a &quot;beverage containing milk&quot; under Tariff Item 2202 99 30 of the Customs Tariff Act, 1975, based on the examination of relevant chapter notes and judicial precedents. The essential character of milk in flavored milk products was considered, leading to the conclusion that they fall under Chapter 22 rather than Chapter 4 of the GST Tariff.</description>
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      <description>The authority classified flavored milk as a &quot;beverage containing milk&quot; under Tariff Item 2202 99 30 of the Customs Tariff Act, 1975, based on the examination of relevant chapter notes and judicial precedents. The essential character of milk in flavored milk products was considered, leading to the conclusion that they fall under Chapter 22 rather than Chapter 4 of the GST Tariff.</description>
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