Classification Flavoured Milk
|
Case Title |
Gujarat Co-operative Milk Marketing Federation Ltd |
|
Court |
Gujarat AAAR |
|
Honorable Judges |
Member Vivek Ranjan and Member Milind Torawane |
|
Citation |
2022 (8) GSTPanacea 384 HC Gujarat GUJ/GAAAR/APPEAL/2022/17 |
|
Judgement Date |
22-August-2022 |
|
Council for Petitioner |
Mr Amal Dave |
|
Council for Respondent |
Not applicable |
|
In favour of |
Revenue |
|
Section |
Classification of Goods |
The Appellate Authority for Advance Ruling, Gujarat bench of Member Milind Torawane and Vivek Ranjan, held that beverage as per Oxford dictionary definition includes any type of drink except water. Thus, flavoured milk would be treated as a beverage and classified under Tariff Item 2202 99 30.
FACTS OF THE CASE
The appellant was an apex body for marketing of milk and milk products produced by various District Co-operative Milk Producer Unions. It filed an application for advance ruling to determine classification of flavoured milk. The Authority for Advance Ruling held that ‘Flavoured Milk’ is classifiable under HSN 22029030 as a beverage containing milk. It filed appeal against the order.
Classification Flavoured Milk
COURT HELD
The Appellate Authority for Advance Ruling observed that flavoured milk is produced from standardization of fresh milk according to fat contents and then heated at certain temperature followed by filteration, pasteurization and homogenization and thereafter mixing of sugar and various flavours and finally bottling is done. The milk constituent in the instant product is ‘standardized milk’ or ‘toned milk’ which are not full cream milk, or ‘skimmed milk’ as per definitions and Chapter Note I to Chapter 4 of Customs Tariff Act, 1975. Therefore, this product would be excluded from purview of Tariff Heading 0402. However, beverage as per Oxford dictionary definition includes any type of drink except water. Thus, flavoured milk would be treated as a beverage and classified under Tariff Item 2202 99 30.
Classification Flavoured Milk
ANALYSIS OF THE JUDGEMENT
As per the above case we analyse that flavoured milk is classifiable under Heading 2202 99 30 as a “beverage containing milk.
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Gujarat Co-operative Milk Marketing Federation Ltd
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Gujarat AAAR