Page 143 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : BRITANNIA INDUSTRIES LIMITED 589
Shrink wrap Equipment to apply and then shrink special poly film on the
card board trays containing the packs.

Certificate of FSSAI issued to Schreiber Dynamix Dairies Private Limited, Mum-
bai who manufactures Milk products was also submitted.
4. The applicant is under the administrative control of Central Tax. The
said jurisdictional authority was addressed to report if there are any pending
proceedings in the applicant’s case on the issues raised by the applicant in the
ARA application and for comments on the issues raised. The said authority did
not furnish any report and also has not furnished any comments. Hence, it is
construed that there is no proceedings pending in the case of the applicant on the
questions seeking Advance ruling before us.
5. The State Jurisdictional Officer vide their letter R.C. No.
236979/2019/B3, dated 24-9-2019 submitted that there are no proceedings are
pending in the case of the applicant on the issue raised by them in the ARA ap-
plication.
6.1 We have considered the submissions made by the applicant careful-
ly. The applicants manufacture/procure and supply UHT Sterilised Flavoured
Milk and market it under the brand name ‘Britannia Winkin’ Cow Thick Shake’.
The product is made in multiple flavours-strawberry (strawbericious), Mango
(mangolicious), Vanilla (vanillicious) and chocolate (chocolicious) (hereinafter
referred to as the ‘Products’). As per the label, the constituent of the products is
tabulated below :

S. Winkin’ Cow - Constituent
No. Thick shakes
1. strawbericious Standardised Milk (89%), Sugar, Water, Emulsifier and
Stabilizers, Strawberry Puree (0.1%), Acidity Regulator
2. Mangolicious Standardised Milk (89%), Sugar, Water, Emulsifier and
Stabilizers, Alphonso mango Puree (0.1%), Acidity
Regulator
3. Chocolicious Toned Milk (87%), Sugar, Water, Milk solids, Emulsi-
fier and Stabilizers, Cocoa powder (1%), Acidity Regu-
lator
4. vanillicious Standardised Milk (89%), Sugar, Water, Emulsifier and
Stabilizers, Acidity Regulator, Natural and Artificial
Vanilla (0.1%)

The manufacturing process involves heating (UHT sterilization) and cooling of
milk, to which the constituents are added at different points of the heat-
ing/cooling process, filtered and de-aerated/homogenised and thereafter pack-
aged. From the invoices, it is seen that the applicant has classified under CTH
2202 90 30. The applicant has sought advance ruling on the following question :
Whether UHT Sterilized Flavoured Milk is classifiable under Chapter 4
(Tariff Heading 0402 which covers ‘Milk... containing added sugar or other
sweetening matter...’ or alternatively, Tariff Heading 0404 which covers ‘Oth-
er’, i.e. ‘products consisting of natural milk constituents, whether or not con-
taining added sugar or other sweetening matter, not elsewhere specified or in-
cluded’)
GST LAW TIMES  28th May 2020  143