2024 (6) TMI 221
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....No 8, Udyog Vihar, Near Rajasthan Hospital, Murlipura, Near Chopanki, JAIPUR -302039, Rajasthan (hereinafter "the applicant") is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (a) given as under: (a) classification of goods and services or both; A. SUBMISSION OF THE APPLICANT (in brief):- 1. That M/s. Bebymil International Pvt. Ltd. (hereinafter referred as Applicant) is a company registered under the Companies Act, 2013 vide CIN: U15130DL2018PTC337541 effective from July 2019, having it's head office at Plot No. 70, Road No. 8, Udhyog Vihar, Near Rajasthan Hospital, Murlipura, Jaipur. The factory of the applicant is at Shade No. 21, Greentech Mega Park, Bhadun Road, Roopangarh, Ajmer (Raj.). The main object of the company is to carry on the business of manufacturing, dealing, processing and trading of infant milk formula 0-24 months. 2. That the applicant is also registered under the Central/ Rajasthan Goods and Services Tax Act, 2017 (hereinafter referred as CGST/RGST Act, 2017) vide GSTIN: 08AADCL6824D1ZM w.e.f. 25.08.2021. The applicant also possess various trademarks for it's numerous products along with other registrations as are....
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....Premium is easy to digest with Lactose and provide Catch up growth with Optimum amount of protein. e. momylac premium provides GOS FOS ratio 9:1 which is closer to breast milk, its promotes immunity through gut. MOMYLAC LBW a. Momylac LBW is a LOW BIRTH WEIGHT & PRETERM INFANT MILK FOMRULA. b. Momylac LBW provides catch up growth with high energy levels 79 Kcal in 100MI of milk and 2.1 gm of protein. c. Momylac LBW provides Bone developments with Ca:P ratio 2:1 and Vitamin D3. d. Momylac LBW provides Immune development with, Zinc and vit - C ,vit - B2 and vitamin B12. e. Momylac LBW provides Gl health with 60 : 40 whey casein ratio, dual component of carbohydrate such as lactose and dextrose. f. Momylac LBW provides Brain development with DHA : ARA in 1:1 and Iron & folic acids. C. L & S FREE a. L&S Free Is lactose and sucrose free infant milk formula. b. When baby gets uneasiness because of: c. Lactose & sucrose intolerance d. Diarrhea e. Abdominal discomforts f. Persistence diarrhea g. L&S Free is a milk protein formula, which is CASEIN protein in it. h. L&S Free is available with ZINC which reduces the episodes of diarrhea. i. L&S Free is ava....
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....2366; राज्य एवं राज्य के बाहर से पंजीकृत करदाताओं से milk powder, Soya fat powder, oil sunflowers fat powder, apple Juice powder SD, Carrot Powder इत्यादि कि खरीद कि जाती है | करदाता द्वारा स्वयं के ब्रांड नाम से अलग अलग पैकिंग तैयार कि जाती है | करदाता द्वारा कि गई खरीद का एक अनुपातिक Formula से Mixer त&....
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....ride, Di Calcium Phosphate, Potassium Chloride, Sodium Bicarbonate, Magnesium Oxide, Ferrous Bisglycinate, Zinc Sulphate, Copper Gluconate, Potassium Selenate. Vitamins Choline Bitartrate, Sodium Ascorbate, Myoinositol, Nicotinamide, D alpha Tocopheryl Acetate, Pantothenic Acid, Riboflavin, Retinol Iodide, Manganese Chloride, Sodium Mononitrate, Pyridoxine Hydrochloride, Dietary Folate Acid. Equivalent, Thiamine Equivalent, Phylloquinone, Biotin, Ergocalciferol, Cyanocobalamin. Contains Milk & Soyabean. MOMYLAC PREMIUM 2 Whole Milk Powder, De-Mineralized Whey (12 %), Dextrose Monohydrate, Soyabean Fat, Lactose, Whey Protein Concentrate (3%), Coconut fat, Medium Chain Triglycerides fat. Minerals Calcium Carbonate, Potassium Chloride, Di-Calcium Phosphate, Potassium Chloride, Sodium Bicarbonate, Magnesium Oxide, Ferrous Bisglycinate, Zinc Sulphate, Copper Gluconate, Potassium Selenate. Vitamins Choline Bitartrate, Sodium Ascorbate, Myoinositol, Nicotinamide, D alpha Tocopheryl Acetate, Pantothenic Acid, Riboflavin, Retinol Iodide, Manganese Chloride, Sodium Mononitrate, Pyridoxine Hydrochloride, Dietary Folate Acid. Equivalent, Thiamine Equivalent, Phylloquinone, Biotin, Ergocalcif....
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....t, HOSO fat, Medium Chain Triglycerides fat. Minerals Potassium, Chloride, Calcium, Phosphorus, Sodium, Iron, Zinc, Copper, Iodine, Manganese, Selenium. Vitamins : Choline, Vitamin C, Niacin, Vitamin E, Pantothenic Acid, Riboflavin, Vitamin A, Thiamine, Vitamin B6, Folic Acid, Vitamin K, Biotin, Vitamin D, Vitamin B12. SHISHUMIL (RICE MOONG DAL) Moong Dal Flour, Rice Flour, High Oleic Sunflower Fat, Sugar. Minerals Calcium Carbonate, Calcium Vitamins Di-Basic, Myoinositol, Iron, Zinc, Selenium. Phosphate Sodium Ascorbate, Choline Bitatrate, Niacin Equivalent, Pantothenic Acid, Riboflavin, Thiamine. Mononitrate, Retinol Equivalent, Pyridoxine Hydrochloride, Dietary Folate Equivalent, Biotin, Ergocalciferol, Cyanocobalamin. SHISHULAC RICE) Rice Flour, Whole Milk Powder, Skimmed Milk Powder, sugar, High Oleic Sunflower Fat. Minerals: Calcium Zarbonate, Calcium Phosphate Di-Basic,Zinc Sulphate, Ferrous Bisglycinate. Vitamins: Sodium Ascorbate, Nicotinamide, Riboflavin, Thiamine Mononitrate, Retinol Equivalent, Dietary Folate Equivalent, Ergocalciferol. contains: Milk. . (SHISHULAC WHEAT APPLE) wheat Flour, Whole Milk Powder, Skimmed Milk powder, Sugar, Apple Powder, Coconut Fat, ....
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....g women protein supplement Protein, iron, DHA, Calcium. Mommy pro Chocolate Meternal & Lactating women protein supplement Mommypro Vanilla Meternal & Lactating women protein supplement Momylac Premium Meternal & Lactating women protein supplement Momylac LBW Meternal & Lactating women protein supplement L&S Free Meternal & Lactating women protein supplement उपरोक्त ब्रांड करदाता द्वारा बाज़ार में Protein, iron, DHA, Calcium, nutritional supplement रुप में बेचे जाते है | करदाता द्वारा उपरोकत सभी आइटम में milk powder के साथ Health, improvement, protein supplement, vitamins and minerals मिलाकर तैयार किय&#....
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....cation under GST, the First Schedule to Customs Tariff Act is only applicable. Further the first schedule to the Customs Tariff Act, 1975, and the Rules of interpretation therein are to be followed for classifying a product, in terms of Explanation 1 and 2 to Notification No. 1/2017-Compensation Cess (Rate), dated 28-6-2017. 8) First let us examine the chapter 4 of first schedule of Customs Tariff Act, 1975 which is as under- Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) 0402 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 0402 10 - In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : 0402 10 10 --- Skimmed Milk kg. 60% - 0402 10 20 --- Milk food for babies kg. 60% - 0402 10 90 --- Other kg. 60% - . - In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% : 0402 21 00 -- Not containing added sugar or other sweetening matter kg. 60% - On going through the chapter 4 we....