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TMI Blog2016 (8) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... eurized milk. The product of the petitioner as per the invoice is UHT milk. When such fact is admitted, there cannot be any classification made with reference to the liquid form or powder form. The very fact that UHT milk is incorporated in the Third Schedule as item No.118 clearly indicates that it is a value added product and cannot be compared with ordinary milk or pasteurized milk - Contention of petitioner unsustainable – no interference with assessment orders - petition dismissed. - W.P. (C) No. 21415 of 2016 - - - Dated:- 29-6-2016 - A.M. SHAFFIQUE, J. FOR THE PETITIONER : ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN FOR THE RESPONDENT : BY GOVERNMENT PLEADER SMT. LILLY.K.T JUDGMENT Petitioner had approa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t HSN code is 0402.10.10. The relevant extract relating to skimmed milk is mentioned in the HSN Code coming under Chapter 4 under tariff item 0402, which reads as under; 0402 Milk and cream, concentrated or containing added sugar or other sweetening mater 0402 10 in powder, granules or other solid forms of a fat content, by weight not exceeding 1.5%. 0402 1010 Skimmed Milk Kg. 60% 0402 1020 Milk food for babies Kg. 60% 04021090 Ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were taken by the petitioner to adduce evidence. That apart, it is contended that when a specific entry is made in the Schedule, there cannot be any deviation and a classification as either liquid or powder is not applicable and the entry in the Schedule has to be read as it is. 5. Having regard to the aforesaid factual dispute and the contentions urged on behalf of the petitioner, I do not think that this Court can agree with the contentions urged that UHT milk has to be included under the exempted category coming under the First Schedule. First of all, there is a specific entry as UHT milk in Schedule 3 Item No.118. Therefore, it is taxable at 4% during the relevant years. The entry in the exempted category in the First Schedule is w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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