2021 (8) TMI 784

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....esent for the applicant : Shri Kaushik Nahar, CS. BRIEF FACTS The applicant, Sampoorna Dairy and Agrotech LLP, submitted that their product 'Lassi' will be named as 'Laban' and sold under Brand name of 'Elan' in following 4 flavours: Plain - No salt and sugar. Cumin and salt. Strawberry, sweetened with sugar. Blueberry, sweetened with sugar. 2. The appl....

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....ng from solid form to liquid forms (agitation). h) Chilling/Texturizing & Storage (below 5o C). i) Laban filling in bottle or other packing options of various quantities as per the requirement of customers from 150 ml. onwards. j) Bottle capping, sleeving, coding and web sealing. k) Palletazation. l) Cold storage(Below 50o C). m) Dispatch throu....

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....-6-21 and reiterated the contents of the application. FINDINGS: 5. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and GGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the ....

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....D CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA 0403 10 00 - Yogurt 0403 90 - Other: 0403 90 10 --- Butter milk 0403 90 90 --- Other Explanatory notes to HSN for the Heading 0403 reads as follows....