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2021 (12) TMI 269 - AAAR - GSTClassification of goods - rate of GST - Fryums (different shapes and sizes of PAPAD) manufactured by the applicant - HELD THAT - Papad in ready to cook/un-fried form is purchased by the appellant from the market. The same is first fried and various masala powders are applied and packed in small packets for being sold in market. The shape and size may vary but the ingredients the proportion of ingredients the composition and the recipe remains similar if not exactly the same. The said product Papad of different shapes and sizes that are ready to eat condition eligible to be classified under Chapter Tariff Heading 1905 of Customs Tariff Act 1975 accordingly vide entry at Sr. No. 96 under Not. No. 02/2017-CT (Rate) dated 28.06.2017 product in question is exempted from the levy of Goods and Services Tax. The classification of goods under GST regime has to be done in accordance with the Customs Tariff Act 1975 which in turn is based on Harmonised System of Nomenclature popularly known as HSN . The rules of interpretation section notes and chapter notes as specified under the Customs Tariff Act 1975 are also applicable for classification of Goods under GST regime. However once an item is classified in accordance with the Customs Tariff Act 1975 the rate of tax applicable would be arrived at on the basis of notifications issued under GST by respective governments. From the ingredient of the product in question as submitted by the appellant it is seen that the impugned product are manufactured from the wheat flour superfine wheat flour rice flour starch corn flour cereal flour and all these products are covered under Chapter 10 and 11 of Customs Tariff Act. The said product can be categorized as crispy savoury food product as such it is made from the dough based on flour like wheat flour rice flour starch corn flour and cereal flour. Therefore the products of the appellant fall under the Chapter Heading 1905 - there is no mention of the product Papad in the Explanatory Notes of the HSN. The term Papad has neither been defined in the Customs Tariff Act 1975 nor under the CGST Act 2017 or the Notifications issued there under. It can be said that Fryums is brand name of a company and not the generic name of the impugned product therefore it would not be logical to hold that the appellant s product is Fryums . However in general public Fryums is popular word for different shapes and sizes like round square semi-circle hollow circle with bars in between or square with bars in between intersecting each other or shape of any instrument equipment vehicle aircraft animal type Papad. Similarly calling product in question of different shapes and sizes by Fryums does not change the basic character of the product and the product in question remains papad - traditionally Papad has been prepared manually in round shape. However when ingredients and process are similar in case of PAPAD and impugned product then the product in question is nothing but a kind of PAPAD irrespective of their shape and sizes. The traditionally Papad has been prepared manually in round shape. However when ingredients and process are similar in case of PAPAD and impugned product then the product in question is nothing but a kind of PAPAD irrespective of their shape and sizes. The product different shapes and sizes Papad involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act 1975. The product in question is classifiable under CTH No. 1905 of the Customs Tariff Act 1975 the said CTH No. 1905 is covered under entry No. 16 of Schedule-III of Notification No. 1/2017-CT (Rate) dated 28.06.2017 and accordingly chargeable to 18% rate of Goods and Services Tax.
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