AAR: ‘Britannia Winkin Cow Thick Shake’ a ‘Beverage’, not ‘milk’

Tamil Nadu AAR holds that UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin Cow Thick Shake' is classifiable under CTH 22029930 & excluded from Chapter 4; Observes that, product consists of Standardised Toned Milk (87 to 89%) without removal of fat content which is sweetened around 10% of sugar to which stabilizers, flavours, etc. are added and is supplied in tetrapacks after necessary processes; Highlights that product under considerati...