The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) ruled that 12% GST payable on Britannia Winkin’ Cow Thick Shake’.
The Appellant, Britannia Industries Limited has stated that they manufacture / procure and supply UHT Sterilized Flavoured Milk and market it under the brand name ‘Britannia Winkin’ Cow Thick Shake’ (hereinafter ‘the product’). The product is made in multiple flavours and supplied in Tetra Packs. The said product (UHT Sterilized Flavoured Milk) comprise mainly of milk (about 80 – 90%) and sugar (10 – 12%).
The appellant sought the advance ruling on the issue 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’).
The Original Authority has ruled 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.
The two members consisting of M.A.Siddique and G.V.Krishna Rao held that 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. The subject appeal is disposed of accordingly.
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