Case LawTN/AAAR/16/2021(AR)
Britannia Industries Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 30, 2021
- Type:
- Advance Ruling
- Members:
- G V Krishna Rao, M A Siddique
Subject
'Britannia Winkin' Cow Thick Shake is classifiable under HSN 2202 99 30. AAR ruling upheld.
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
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017 / Central Goods & Services Tax Act 2017 (hereinafter referred to ‘the Actj by Brittania Industries Limited (hereinafter referred to as ‘Appellant’). The appellant is registered under GST vide GSTIN 33AABCB2066P1ZM. The appeal is filed against the Order No.08/ARA/202…