‘Flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing milk” under HS Code 2202.
Classification of goods- In the instant case, the applicant is running and managing a dairy called “AmulFed” and various flavoured milk products are produced by the applicant.
Question sought before advance ruling authority is as follows-
What would be the classification of “Flavored Milk”?
The facts of the case is that the process of the flavored milk is standardization of fresh milk according to the fat contents and then heating at certain temperature followed by filteration, pasturisation and homogenization and then mixing of sugar and various flavors and finally bottling.
Held that- we arrive to the conclusion that ‘flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing milk” under HS Code 2202.
‘Flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing milk” under HS Code 2202.
Classification of goods- In the instant case, the applicant is running and managing a dairy called “AmulFed” and various flavoured milk products are produced by the applicant.
Question sought before advance ruling authority is as follows-
What would be the classification of “Flavored Milk”?
The facts of the case is that the process of the flavored milk is standardization of fresh milk according to the fat contents and then heating at certain temperature followed by filteration, pasturisation and homogenization and then mixing of sugar and various flavors and finally bottling.
Held that- we arrive to the conclusion that ‘flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing milk” under HS Code 2202.