Case Laws

2001(03)LCX0052: Nestle India Ltd.: Nestle Milkmaid is classifiable under heading 0404.

1998(10)LCX0127: Banas Kantha Distt. Co. Op. Milk Producer’s Union Ltd.: Partly Skimmed milk powder is classifiable under sub-heading 0404 13.

Advance Rulings

2019(09)LCX0179(AAR): Karnataka Co-Operative Milk Producers Federation Ltd.: “Flavoured Milk” is classified under the Tariff heading 0402 99 90.

2021(07)LCX0253(AAR): Sampoorna Dairy And Agrotech LLP: Lassi is classifiable at HSN 040390 and is exempt from GST