AAR: “Flavoured milk” classifiable under heading 0402 99 00

Karnataka AAR observes that applicant’s commodity “flavoured milk” is classifiable under the Tariff heading 0402 99 00 while noting that tariff heading 0402 covers “milk and cream, concentrated or containing added sugar or other sweetening matter”; Refers to Food Safety and Standards Act, 2006, to find that milk includes pasteurized, sterilized, and flavoured milk, hence product of the applicant is covered under ‘milk’; Explains that word ‘beverage’, though ...