Flavoured Milk is classifiable under Tariff heading 0402 99 90

In re Karnataka Co-operative Milk Producers Federation Ltd. (GST AAR Karnataka) Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? The “flavoured milk” is not a water based drink whereas the tariff heading 2202 deals with water based beverages and other non alcoholic beverages. Therefore it could be inferred that the pre-dominant part of the beverages covered under the heading 2202 is water. In the instant case the pre­dominant constituent is milk and hence the “flavored milk” does not merit classif...