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    <title>2021 (4) TMI 616 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The authority ruled that &quot;flavoured milk&quot; is classifiable under Tariff Item 2202 99 30 of the Customs Tariff Act as a &quot;beverage containing milk.&quot; This aligns with previous rulings and judicial decisions under the Central Excise regime, confirming that flavoured milk falls under Chapter 22 of the GST Tariff as a ready-to-drink milk-based beverage.</description>
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