Page 145 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : BRITANNIA INDUSTRIES LIMITED 591
0404 10 10 --- Whey, concentrated, evaporated or condensed, liquid or
semi-solid
0404 10 20 --- Whey, dry, blocks and powdered
0404 10 90 --- Other
0404 90 00 - Other

The Chapter Note 1 is as follows :
I. The expression “milk” means full cream milk or partially or completely
skimmed milk.
The relevant explanatory notes as per the HSN is as below :

04.02 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%
- In powder, granules or other solid forms, of a fat content, by weight,
exceeding 1.5% :
0402.21 -- Not containing added sugar or other sweetening matter
0402.29 -- Other
- Other :
0402.91 -- Not containing added sugar or other sweetening matter
0402.99 -- Other

This heading covers milk (as defined in Note I to this Chapter) and cream,
concentrated (for example, evaporated) or containing added sugar or other
sweetening matter, whether liquid, paste or solid (in blocks, powder or
granules) and whether or not preserved or reconstituted.
Milk powder may contain small quantities of starch (not exceeding 5% by
weight), added, in particular, to maintain the reconstituted milk in its nor-
mal physical state.
The heading does not cover :
(a) Curdled, fermented or acidified milk or cream (heading 04.03).
(b) Beverages consisting of milk flavoured with cocoa or other
substances (heading 22.02).
Sub-heading Explanatory Note.
Sub-headings 0402.10, 0402.21 and 0402.29
These sub-headings do not cover concentrated milk or cream in the form of
paste (sub-headings 0402.91 and 0402.99).

04.04 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
0404.90 - Other

This heading covers whey (i.e., the natural constituents of milk which re-
main after the fat and casein have been removed) and modified whey (see
Subheading Note 1 to this Chapter). These products may be in liquid, paste
GST LAW TIMES  28th May 2020  145