WP No. 23839 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP No. 23839 of 2025 1. Britannia Industries Limited Represented by its Authorised Signatory Mr Rajagopal Ravichandran BNT Tower Floor No 3 Door No 126 Nelson Manickam Road Aminjikarai Chennai 600 029 Petitioner(s) Vs 1. Commissioner of Commercial Taxes Division - LTU, Zone LTU- DC3 Commercial Taxes Integrated Building 5th Floor, Nandanam chennai 600 035 2.Asst Commissioner of GST and Central Excise Chennai North Commissionerate Ambattur Range III R 40 A1 TNHB Building 100 Feet Road Mogappair East Chennai 600 037 Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 23839 of 2025 PRAYER directing the Respondents to classify its product Britannia WinkinCow flavored milk under Tariff Heading 0402 in accordance with the binding precedents and section 103(2) of the Central Goods and Services Tax Act, 2017, and levy GST accordingly and pass such For Petitioner(s): Mr.Rahul Unnikrishnan And Ms.T.Gayathri For Respondent(s): Mr.C.Harsharaj Special G.P. (taxes) For R1 Mr.A.P.Srinivas Senior Standing Counsel For R2 ORDER This matter is listed today under the caption “for being mentioned” at the instance of the learned counsel for the petitioner. 2. Heard the learned counsel for the petitioner. 3. The learned counsel for the petitioner submitted that there is no bank attachment in the matter but in the order dated 07.07.2025 in Para 3 and 5, it is typed that there is bank attachment. Hence prays to delete the last sentence in para 3 and 5 of the order. 4. In view of the above, Registry is directed to delete the last sentence in para Nos.3 and 5 and issue a fresh order copy. 15-07-2025 ssi Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis WP No. 23839 of 2025 To 1.Commissioner of Commercial Taxes Division - LTU, Zone LTU- DC3 Commercial Taxes Integrated Building 5th Floor, Nandanam chennai 600 035 2.Asst Commissioner of GST and Central Excise Chennai North Commissionerate Ambattur Range III R 40 A1 TNHB Building 100 Feet Road Mogappair East Chennai 600 037 https://www.mhc.tn.gov.in/judis WP No. 23839 of 2025 KRISHNAN RAMASAMY, J. ssi WP No. 23839 of 2025 15-07-2025 https://www.mhc.tn.gov.in/judis