Page 141 - GSTL_ 28th May 2020_Vol 36_Part 4
P. 141
2020 ] IN RE : BRITANNIA INDUSTRIES LIMITED 587
3.2 The applicant submitted the Flow Chart of manufacturing process
of Britannia UHT Winkin Cow Milk Shake which is reproduced below :
They also filed Step by Step formulation (approximate quantities in KG) which is
produced below :
Step by Step Formulation (Approximate quantities in KG)
Vanilla Strawberry Mango Chocolate
Step 1 : Milk Standard- Milk 3% Fat 81.5 81.6 81.4 75.7
isation to Toned Milk Fresh Cream 40% Fat 3.9 3.9 3.9 2.2
Skimmed Milk Powder 1.5 1.5 1.5 2.2
Water 2.0 2.0 2.0 7.0
Milk 88.9 88.9 88.8 87.0
GST LAW TIMES 28th May 2020 141
