The Gujarat Appellate Authority of Advance Ruling (AAAR) has observed that the 'flavoured milk' is categorised as "beverage".The two-member bench of Vivek Ranjan and Milind Torawane has upheld the AAR's ruling and ruled that the 'Flavoured Milk' is classifiable under Tariff Item 2202 99 30 of the First Schedule of the Customs Tariff Act, 1975. The appellant is in the...