{"id":5167,"date":"2025-08-02T11:31:32","date_gmt":"2025-08-02T06:01:32","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5167"},"modified":"2025-08-02T11:31:32","modified_gmt":"2025-08-02T06:01:32","slug":"hc-directs-petitioner-to-seek-tariff-classification-via-representation","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation","title":{"rendered":"HC Directs Petitioner to Seek Tariff Classification via Representation"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Britannia%20Industries%20Ltd.%20Versus%20Commissioner%20of%20Commercial%20Taxes%20(2025)%2032%20Centax%20352%20(Mad.)&amp;itemType=AP\"><span class=\"TextRun SCXW185963522 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185963522 BCX0\">Britannia Industries Ltd. <\/span><span class=\"NormalTextRun SCXW185963522 BCX0\">Versus<\/span><span class=\"NormalTextRun SCXW185963522 BCX0\"> Commissioner of Commercial Taxes (2025) 32 Centax 352 (Mad.)<\/span><\/span><span class=\"EOP SCXW185963522 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000101715\">Krishnan Ramasamy<\/span>, J.<\/strong><\/div>\n<\/li>\n<li><strong>Sr. Counsel <\/strong>and <strong>T. Gayatrifor<\/strong> the Petitioner.<\/li>\n<li><strong>S\/Shri C.Harsha Raj, <\/strong>Special Government Pleader (Tax) and <strong>A.P. Srinivas<\/strong>, Sr. Standing Counsel for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW100092849 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW100092849 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The petitioner approached the Tamil Nadu State Appellate Authority for <\/span><span class=\"NormalTextRun SCXW100092849 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Advance Ruling (AAAR)<\/span><span class=\"NormalTextRun SCXW100092849 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> for the classification of the product &#8216;Britannia Winkin Cow&#8217; flavoured milk. However, the same was rejected by the AAAR. The matter reached the Madras High Court.<\/span><\/span><span class=\"EOP SCXW100092849 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW181274146 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW181274146 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The High Court directed the petitioner to file a representation before the appellate authority within a period of two weeks from the date of receipt of the copy of the order. Upon receipt of the same, the appellate authority was directed to consider the representation filed by the petitioner and dispose of the same on its own merits and in accordance with the law within a period of four months thereafter.<\/span><\/span><span class=\"EOP SCXW181274146 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2>List Of Case Cited<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(56)%20G.S.T.L.%2036%20(App.%20A.A.R.%20-%20GST%20-%20T.N.)&amp;itemType=AP\"><span class=\"researchdochighlight\">Britannia<\/span>\u00a0<span class=\"researchdochighlight\">Industries<\/span>\u00a0<span class=\"researchdochighlight\">Ltd<\/span>., In re<\/a> \u2014\u00a0<a id=\"anchor_71013.87075221885\"><\/a>2022 (56) G.S.T.L. 36 (App. A.A.R. &#8211; GST &#8211; T.N.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%C2%A0(96)%20G.S.T.L.%20109%2F(2025)%2026%C2%A0Centax%C2%A0408%20(A.P.)&amp;itemType=AP\">Sri Vijaya Visakha Milk Producers Company\u00a0<span class=\"researchdochighlight\">Ltd<\/span>. v. Asstt.\u00a0<span class=\"researchdochighlight\">Commissioner<\/span>\u00a0of Central\u00a0<span class=\"researchdochighlight\">Tax<\/span>\u00a0<\/a>\u2014<a id=\"anchor_22753.11284551793\"><\/a>\u00a0<span class=\"researchdochighlight\">2025<\/span>\u00a0(96) G.S.T.L. 109\/(<span class=\"researchdochighlight\">2025<\/span>) 26\u00a0<span class=\"researchdochighlight\">Centax<\/span>\u00a0408 (A.P.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Britannia Industries Ltd. Versus Commissioner of Commercial Taxes (2025) 32&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5174,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Directs Petitioner to Seek Tariff Classification via Representation<\/title>\n<meta name=\"description\" content=\"Madras HC directs petitioner to file representation before AAAR for classification of &#039;Winkin Cow&#039; flavoured milk under correct GST tariff heading.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"HC Directs Petitioner to Seek Tariff Classification via Representation\" \/>\n<meta property=\"og:description\" content=\"Madras HC directs petitioner to file representation before AAAR for classification of &#039;Winkin Cow&#039; flavoured milk under correct GST tariff heading.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-02T06:01:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Koyna Goswami\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Koyna Goswami\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation\"},\"author\":{\"name\":\"Koyna Goswami\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\"},\"headline\":\"HC Directs Petitioner to Seek Tariff Classification via Representation\",\"datePublished\":\"2025-08-02T06:01:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation\"},\"wordCount\":205,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation\",\"name\":\"HC Directs Petitioner to Seek Tariff Classification via Representation\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg\",\"datePublished\":\"2025-08-02T06:01:32+00:00\",\"description\":\"Madras HC directs petitioner to file representation before AAAR for classification of 'Winkin Cow' flavoured milk under correct GST tariff heading.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg\",\"width\":920,\"height\":540,\"caption\":\"GST product classification Winkin Cow flavoured milk Tariff heading dispute AAAR classification rejection\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"HC Directs Petitioner to Seek Tariff Classification via Representation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\",\"name\":\"Koyna Goswami\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"caption\":\"Koyna Goswami\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/koyna\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"HC Directs Petitioner to Seek Tariff Classification via Representation","description":"Madras HC directs petitioner to file representation before AAAR for classification of 'Winkin Cow' flavoured milk under correct GST tariff heading.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation","og_locale":"en_US","og_type":"article","og_title":"HC Directs Petitioner to Seek Tariff Classification via Representation","og_description":"Madras HC directs petitioner to file representation before AAAR for classification of 'Winkin Cow' flavoured milk under correct GST tariff heading.","og_url":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-08-02T06:01:32+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg","type":"image\/jpeg"}],"author":"Koyna Goswami","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Koyna Goswami","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation"},"author":{"name":"Koyna Goswami","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a"},"headline":"HC Directs Petitioner to Seek Tariff Classification via Representation","datePublished":"2025-08-02T06:01:32+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation"},"wordCount":205,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation","url":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation","name":"HC Directs Petitioner to Seek Tariff Classification via Representation","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg","datePublished":"2025-08-02T06:01:32+00:00","description":"Madras HC directs petitioner to file representation before AAAR for classification of 'Winkin Cow' flavoured milk under correct GST tariff heading.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-HC-Directs-Petitioner-to-Seek-Tariff-Classification-via-Representation.jpg","width":920,"height":540,"caption":"GST product classification Winkin Cow flavoured milk Tariff heading dispute AAAR classification rejection"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/hc-directs-petitioner-to-seek-tariff-classification-via-representation#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"HC Directs Petitioner to Seek Tariff Classification via Representation"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a","name":"Koyna Goswami","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","caption":"Koyna Goswami"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/koyna"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=5167"}],"version-history":[{"count":1,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5167\/revisions"}],"predecessor-version":[{"id":5169,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5167\/revisions\/5169"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/5174"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=5167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=5167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=5167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}