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UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ is not classifiable under the Tariff heading ‘0402 /0404” but classifiable under HSN 22029930.

Classification of Goods — The applicant is a leading supplier of dairy products, biscuits,breads, etc. which are available across the country in close to 5 million retail outlets. The applicant has sought Advance Rulingon: Whether UHT Sterilized Flavoured Milk is classifiable under Chapter 4 (Tariff Heading 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’) 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. — Britannia Industries Limited, In Re… [2020] 21 TAXLOK.COM 126 (AAR-Tamil Nadu)