‘Power Sip’ Flavoured milk classifiable under CTH 22029930

In re Vadilal Industries Ltd (GST AAAR Gujarat) What would be the classification of ‘Flavoured Milk’ sold under trade name of Power Sip? The main issue here is to decide the classification of the product viz. flavored milk Milk’ sold under trade name of Power Sip, produced from standardization of fresh milk according to the fat contents and then heating at certain temperature followed by filtration, pasteurization and homogenization and then mixing of sugar and various flavors and finally bottling. In the present case, as per the product labels submitted by appellant, the Milk consti...