https://www.taxtmi.com/caselaws?id=427309 Flavoured milk made by standardising milk and adding sugar, flavour and colouring is not classifiable as milk under Chapter 4 of the Customs Tariff Act, 1975. Applying the tariff schedule, section notes, chapter notes and HSN explanatory notes, the product was treated as a milk-based beverage because Chapter 4 covers milk in its defined form, while the explanatory notes exclude flavoured milk beverages from that chapter and place milk-based beverages under Chapter 22. Earlier rulings on skimmed or partially skimmed milk were held inapplicable because they concerned different products and classification issues. The product was therefore correctly classified under Tariff Item 2202 99 30. en-us Mon, 22 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427309 Flavoured milk made by standardising milk and adding sugar, flavour and colouring is not classifiable as milk under Chapter 4 of the Customs Tariff Act, 1975. Applying the tariff schedule, section notes, chapter notes and HSN explanatory notes, the product was treated as a milk-based beverage because Chapter 4 covers milk in its defined form, while the explanatory notes exclude flavoured milk beverages from that chapter and place milk-based beverages under Chapter 22. Earlier rulings on skimmed or partially skimmed milk were held inapplicable because they concerned different products and classification issues. The product was therefore correctly classified under Tariff Item 2202 99 30. Case-Laws GST Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427309