Page 149 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : BRITANNIA INDUSTRIES LIMITED 595
ing. The Council has accepted the findings of the Fitment committee, which has
observed as under :

18. Flavoured 2202 12% Clarification 1. The Explanatory Notes to
Milk that it is clas- HSN describe the goods clas-
sifiable under sifiable under the heading
Chapter 4 0402 as under :
This heading covers milk (as
defined in Note 1 to this Chap-
ter) and cream, whether or not
pasteurised, sterilised or other-
wise preserved, homogenised or
peptonised; but it excludes milk
and cream which have been con-
centrated or which contain add-
ed sugar or Other sweetening
matter (heading 04.02) and
curdled, fermented or acidified
milk and cream (heading 04.03).
The products of this heading
may be frozen and may contain
the additives referred to in the
General Explanatory Note to
this Chapter. The heading also
covers reconstituted milk and
cream having the same qualita-
tive and quantitative composi-
tion as the natural products.
2. Flavoured milk is classifiable
under HS code 2202.
3. Fitment Committee does not
recommend issuance of such
clarification.

The above also supports the classification of the ‘flavoured Milk’ under CTH
2202 99 30.
6.8 The applicant has relied on the FSSAI regulations and has claimed
that the product is a milk and to be classified under CTH 04. We find the classifi-
cation as available in the Customs Tariff is aligned with the International conven-
tion based on Harmonised system of Nomenclature. The product is specifically
covered under a specified heading. When this being the fact, there appears to be
no relevance to import the ingredients from another legislation/Act. Constitu-
tion Bench of the Apex Court in Hari Khemu Gawali v. Deputy Commissioner of Po-
lice, Bombay and Another [AIR 1956 SC 559], has stated :
“It has been repeatedly said by this Court that it is not safe to pronounce on
the provisions of one Act with reference to decisions dealing with other
Acts which may not be in pari materia.”
In the light of the above it would not be proper to transplant the provisions of
FSSAI Act, which has a different object and purposes, for determining the classi-
fication under the coded Tariff, when there is no ambiguity.
7. In view of the foregoing, We rule as under :
GST LAW TIMES  28th May 2020  149