TaxTMI 
TaxTMI 
2020 (10) TMI 630
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....ce Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the application 1.1 The applicant intends to supply a variant of ready to consume pouch milk fortified with vitamins A and D and small quantities of turmeric (Haldi) and black pepper extracts. It wants to know whether the product can be classified under HSN 0401 ....
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....believed to have therapeutic potential as anti-oxidant. Its absorption in the human system, the applicant claims, is enhanced when combined with a small quantity of piperine available in black pepper. The applicant refers to several articles published in established science journals in support of its claim. These additives, the applicant argues, increase the nutritional value but do not transform the substance of the product. It remains milk, as defined in Chapter Note 1 of Chapter 4 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter Tariff Act). 2.4 In support of its argument, the applicant provides a flow chart of the production process. It is argued that the process is nothing different from what is involved in producing....
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.... 4 covers milk (full cream milk and wholly or partially skimmed milk), cream, buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whey, the products consisting of natural milk constituents, not elsewhere specified or included, butter and other fats and oils derived from milk, dairy spreads, cheese and curd. 4.3 The products mentioned above, the Note continues, may contain, in addition to natural milk constituents (i.e., milk enriched in vitamins or mineral salts), small quantities of stabilising agents which serve to maintain the natural consistency of the product during transport in a liquid state, as well as very small quantities of anti-oxidants or of vitamins not normally found in the pr....