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TMI Blog2020 (1) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, the main ingredient/ essential character of the product in question is given by liquid milk. We are in unison with the contention of the applicant that the said product cannot be manufactured without milk and all other ingredients are ancillary in nature - the impugned product shall be aptly classifiable under Chapter Heading 0402 and accordingly liable to such GST rate as prescribed under Notification No. 01/2017-Central Tax (Rate), dated 28-6-2017 (as amended). - Order No. 40 - - - Dated:- 6-9-2019 - Shri Sanjay Kumar Pathak and Vivek Kumar Jain, Members ORDER M/s. LVP Foods Private Limited, 3 Km. Stone, Hasanpur Road, Gajraula, Amroha, Uttar Pradesh (hereinafter called the applicant) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, as per their view, the aforementioned product could be most appropriately classifiable under Chapter Heading 0402. In support of their view the applicant have adduced the following points : 5.1 In the common parlance, the product supposed to be manufactured and marketed by the applicant will be known as instant tea milk powder. The HSN Code 0402 covers milk concentrated and containing added sugar or other sweetening matter whether liquid, solid or paste. 5.2 As per Rule 2b of The General Rules for interpretation of the first schedule (Import Tariff), any reference in a heading to a material/ substance shall be taken to include a reference to mixtures or combinations of that material or substance with other material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that their product along with ingredients will be similar in nature. Later on, they also provided a copy of Invoice for T-Rich Milk Mix, issued by M/s. Lokenath Enterprises, Changrabandha, West Bengal, wherein the classification of said product was made under Chapter Heading 0402. 7. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/ verification report on the matter, which were received in this office vide letter C. No. 20-CGST/Misc./L.V.P. Foods/R-Gaj/12/2019/188, dated 30-7-2019, wherein he has reported that the HSN code of milk powder is 40.2, sub-code is 0402 29 90 and the GST applicable rate is 5%. Discussion and finding 8. We have gon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.5% : 0402 10 10 --- Skimmed Milk......................... kg. 60% - 0402 10 20 --- Milk food for babies......................... kg. 60% - 0402 10 90 --- Other . . kg. 60% - - In powder, granules or other solid forms, of a fat content, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kg. 30% - 0402 99 ---Other : 0402 99 10 ---Whole milk kg. 30% - 0402 99 20 ---Condensed milk . kg. 30% - 0402 99 90 --- Other . kg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... powder'. 13. We further observe that as per the Rule 3a of the Rules of Interpretation, the heading which provides the most specific description shall be preferred to heading having more general description and according to Rule 3b of the Rules of Interpretations, Mixtures, composite goods consisting of different material or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable . In the instant case we observe that the main ingredient/ essential character of the product in question is given by liquid milk ..... X X X X Extracts X X X X X X X X Extracts X X X X
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