https://www.taxtmi.com/caselaws?id=410615 UHT sterilized flavoured milk marketed as a ready-to-drink product was held classifiable under CTH 2202 99 30 as a beverage containing milk. Chapter 4 did not apply because heading 0402 is confined to milk in the limited tariff sense of full cream or partially or completely skimmed milk, and the product did not fit that description. Heading 0404 was also inapplicable because the goods were neither whey nor a product of natural milk constituents not elsewhere specified. The tariff scheme, HSN guidance and the product's ready-to-drink character supported classification under Chapter 22, in favour of Revenue. en-us Wed, 30 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410615 UHT sterilized flavoured milk marketed as a ready-to-drink product was held classifiable under CTH 2202 99 30 as a beverage containing milk. Chapter 4 did not apply because heading 0402 is confined to milk in the limited tariff sense of full cream or partially or completely skimmed milk, and the product did not fit that description. Heading 0404 was also inapplicable because the goods were neither whey nor a product of natural milk constituents not elsewhere specified. The tariff scheme, HSN guidance and the product's ready-to-drink character supported classification under Chapter 22, in favour of Revenue. Case-Laws GST Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410615