https://www.taxtmi.com/caselaws?id=427310 Flavoured milk sold as "Power Sip" is not classifiable as milk under Heading 0402 because Chapter Note 1 to Chapter 4 confines milk to full cream, partially skimmed or completely skimmed milk, and the HSN explanatory notes exclude milk beverages flavoured with cocoa or other substances from that heading. The product is instead covered by Heading 2202, and specifically Tariff Item 2202 99 30 for beverages containing milk, so the classification must follow the specific beverage entry rather than the general milk entry. Earlier rulings on skimmed milk and milk powder were distinguished on their facts and tariff context. en-us Fri, 26 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427310 Flavoured milk sold as "Power Sip" is not classifiable as milk under Heading 0402 because Chapter Note 1 to Chapter 4 confines milk to full cream, partially skimmed or completely skimmed milk, and the HSN explanatory notes exclude milk beverages flavoured with cocoa or other substances from that heading. The product is instead covered by Heading 2202, and specifically Tariff Item 2202 99 30 for beverages containing milk, so the classification must follow the specific beverage entry rather than the general milk entry. Earlier rulings on skimmed milk and milk powder were distinguished on their facts and tariff context. Case-Laws GST Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427310