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TMI Blog2021 (8) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... Kaushik Nahar, CS. BRIEF FACTS The applicant, Sampoorna Dairy and Agrotech LLP, submitted that their product 'Lassi' will be named as 'Laban' and sold under Brand name of 'Elan' in following 4 flavours: Plain - No salt and sugar. Cumin and salt. Strawberry, sweetened with sugar. Blueberry, sweetened with sugar. 2. The applicant has submitted that the product is Lassi in Indian vocabular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in bottle or other packing options of various quantities as per the requirement of customers from 150 ml. onwards. j) Bottle capping, sleeving, coding and web sealing. k) Palletazation. l) Cold storage(Below 50o C). m) Dispatch through Refrigerated van. 3. The applicant opines subject goods is classifiable under HSN 04039090 and is exempted from GST as they appear at Entry No.26 of Exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the GGST Act. 6. We have carefully considered all the submissions made by the applicant. 7. We note that Lassi is a fermented mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Yogurt 0403 90 - Other: 0403 90 10 --- Butter milk 0403 90 90 --- Other Explanatory notes to HSN for the Heading 0403 reads as follows: "This heading covers buttermilk, and all fermented or acidified milk and creams and includes curdled milk and cream, yogurt and kephir. The products of this heading may be in liquid, paste or solid(including frozen) form and may be concentrated (e.g. e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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