Page 144 - GSTL_ 28th May 2020_Vol 36_Part 4

590 GST LAW TIMES [ Vol. 36
6.2 In terms of explanation (iii) and (iv) to Notification No. 1/2017-
Central Tax (Rate), dated 28-6-2017, tariff heading, sub-heading, heading and
chapter shall mean respectively a tariff item, sub-heading, heading and chapter
as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for
the interpretation of the First Schedule to the Customs Tariff Act, 1975, including
the Section and Chapter Notes and the General Explanatory Notes of the First
Schedule shall be applied for the interpretation and classification of goods.
6.3 The relevant chapter notes of CTH 0402/04 and the Explanatory
Notes are examined as under:
CTH 0402 :
0402 MILK AND CREAM, CONCENTRATED OR
CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER
0402 10 - In powder, granules or other solid forms, of a fat content, by
weight not exceeding 1.5% :
0402 10 10 --- Skimmed Milk
0402 10 20 --- Milk food for babies
0402 10 90 --- Other
- In powder, granules or other solid forms, of a fat content, by
weight exceeding 1.5% :
0402 21 00 -- Not containing added sugar or other sweetening matter
0402 29 -- Other :
0402 29 10 --- Whole milk
0402 29 20 --- Milk for babies
0402 29 90 --- Other
- Other :
0402 91 -- Not containing added sugar or other sweetening matter :
0402 91 10 --- Condensed milk
0402 91 90 --- Other
0402 99 --- Other :
0402 99 10 --- Whole milk
0402 99 20 --- Condensed milk
0402 99 90 --- Other
0404 WHEY, WHETHER OR NOT CONCENTRATED OR
CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER; PRODUCTS CONSISTING
OF NATURAL MILK CONSTITUENTS, WHETHER OR
NOT CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER, NOT ELSEWHERE
SPECIFIED OR INCLUDED
0404 10 - Whey and modified whey, whether or not concentrated or con-
taining added sugar or other sweetening matter :
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