UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the appellant is not classifiable under the Tariff heading ‘0402 /0404” but classifiable under CTH 22029930 as held by the Lower Authority.
Appellate Authority for Advance Ruling —- Classification of Sterilized Flavoured Milk – The appellant manufactures / procure and supply UHT Sterilized Flavoured Milk and market it under the brand name ‘Britannia Winkin’ Cow Thick Shake’. They sought Advance Ruling as to whether the whether UHT Sterilized Flavoured Milk is classifiable under CTH 0402 which covers ‘Milk containing added sugar or other sweetening matter or alternatively Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included’. The AAR held that UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the applicant is not classifiable under the Tariff heading ‘0402 /0404” but classifiable under CTH 22029930. Being aggrieved the appellant filed present appeal. The authority concurred with the reasoning and the ruling given by the AAR.
Held that:- The Hon’ble Appellate Authority for Advance Ruling dismissed the appeal.
UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the appellant is not classifiable under the Tariff heading ‘0402 /0404” but classifiable under CTH 22029930 as held by the Lower Authority.
Appellate Authority for Advance Ruling —- Classification of Sterilized Flavoured Milk – The appellant manufactures / procure and supply UHT Sterilized Flavoured Milk and market it under the brand name ‘Britannia Winkin’ Cow Thick Shake’. They sought Advance Ruling as to whether the whether UHT Sterilized Flavoured Milk is classifiable under CTH 0402 which covers ‘Milk containing added sugar or other sweetening matter or alternatively Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included’. The AAR held that UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the applicant is not classifiable under the Tariff heading ‘0402 /0404” but classifiable under CTH 22029930. Being aggrieved the appellant filed present appeal. The authority concurred with the reasoning and the ruling given by the AAR.
Held that:- The Hon’ble Appellate Authority for Advance Ruling dismissed the appeal.