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    <description>Flavoured milk was treated as classifiable under Tariff Heading 0402 9990 rather than Tariff Heading 2202 9930, following the Court&#039;s earlier view on the same commodity. On that classification, the applicable rate was 2.5% CGST and 2.5% SGST, not the higher rate claimed by the Revenue. The result is a classification-based tax treatment in favour of the assessee, resting on the commodity&#039;s placement within the dairy tariff entry.</description>
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