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“Flavoured Milk” is classified under the Tariff heading 0402 99 90.

Classification of Goods — The applicant states that they are engaged in the business of processing of milk and milk products. They are manufacturing and marketing Flavoured Milk and classified the same under Chapter 4 with HSN 0402 99 90 taxable at 5%. The Applicant sought advance ruling on the question whether the Flavoured Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? The Authority ruled out that the commodity “Flavoured Milk” is classified under the Tariff heading 0402 99 90. — Karnataka Co-Operative Milk Producers Federation Ltd. (Formerly Known As Kmf), In Re… [2019] 16 TAXLOK.COM 140 (AAR-Karnataka)

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