Case Law08/AAR/2020
Britannia Industries Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- February 25, 2020
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
'Britannia Winkin' Cow Thick Shake is classifiable under HSN 2202 99 30
Classification
Summary
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 product…
Judgement
M/s. Britannia Industries Limited, One India Bulls Park, 5lh Floor, Tower B, 3rd Main Road, Ambattur Industrial Estate, Chennai, TamilNadu-600 058. (hereinafter called the Applicant) are registered under GST with GSTIN. 33AABCB2066P1ZM. 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 appl…