9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 1098 - AAR - GSTClassification of goods - product marketed under brand name Ber Berry , manufactured and supplied by the applicant, containing the ingredients jujube fruit, sugar, salt, permitted preservative (E-211 and mixed spices - to be classified under the Tariff Heading 0810 as Jujube fruit (Ber/Bore) or under Tariff Heading 0811 as fruits cooked by steaming or under the Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar? HELD THAT - The chapter 8 is covered either fresh fruit or fruit cooked by steaming/boiling in water only whereas the process of the applicant is more than the process covered under chapter 0811. In the applicants case, after the product soaked in hot water, transferred to steamed jacketed tank where it is cooked with steam and at this stage other ingredients i..e. sugar salt, preservative and some spices are added. The process of manufacture of product of the Applicant is not simple to cover in the chapter 0811. The process of the applicant is preparation of fruit which contained preservative and other ingredients i.e. sugar, salt and some spices also - It is found that as per the ingredients and process for manufacture of product in question given by the Applicant, the said product is not covered under the chapter 0811 and rightly classified/covered under the chapter heading number 2008 of the tariff. The case of Harith Budhraja (M/s Bharat Agro) 2018 (9) TMI 1864 - APPELLATE AUTHORITY FOR ADVANCE RULING UTTAR PRADESH is not applicable as in the instant case, the process of manufacture and ingredient of product i.e. Bery Berry is entirely different. Thus, the product Ber Berry , is rightly classifiable under the chapter heading 2008.
Issues Involved:
1. Classification of the product "Ber Berry" under GST Tariff headings 0810, 0811, or 2008. Detailed Analysis: Issue 1: Classification under Tariff Heading 0810 - The applicant contended that the product "Ber Berry," which consists of jujube fruit mixed with sugar, salt, and spices, should be classified under Tariff Heading 0810 as it retains the essential characteristics of the jujube fruit. - The product is prepared by sorting, cleaning, soaking in hot water, cooking with steam, and then adding sugar, salt, preservatives, and spices for flavoring. - The applicant argued that the product remains essentially the same as the original fruit, retaining its seed and outer peel, and should thus be classified as a fruit under Tariff Heading 0810. Issue 2: Classification under Tariff Heading 0811 - Alternatively, the applicant suggested that if the product could not be classified as a raw/fresh fruit under Heading 0810, it should be classified under Heading 0811 as a fruit cooked by steaming or boiling in water, containing added sugar. - The applicant referenced the decision of the Appellate Authority of Advance Ruling, Uttar Pradesh in the case of Harith Budhraja (M/s Bharat Agro), where a similar product (canned pineapple slices in sugar syrup) was classified under Heading 0811. - The applicant emphasized that the process of steaming and adding sugar and spices aligns with the procedures specified in Heading 0811, and the product should therefore be classified under this heading. Issue 3: Classification under Tariff Heading 2008 - The Authority for Advance Ruling (AAR) observed that the product undergoes significant processing, including soaking, steaming, and the addition of sugar, salt, preservatives, and spices, which goes beyond the simple processes covered under Heading 0811. - The AAR noted that Heading 0811 covers fruits cooked by steaming or boiling in water, but the applicant's product involves additional processing and ingredients, making it more complex. - The AAR concluded that the product "Ber Berry" should be classified under Heading 2008, which covers fruits, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. Judgment: - The product "Ber Berry," manufactured and supplied by the applicant, is classified under GST Tariff Heading 2008. - The ruling is valid subject to the provisions under section 103(2) until and unless declared void under section 104(1) of the GST Act. Conclusion: - The AAR determined that the product "Ber Berry" does not fit under Tariff Headings 0810 or 0811 due to the extensive processing and additional ingredients involved. - The appropriate classification for the product is under Tariff Heading 2008, as it involves preparation and preservation processes that include added sugar and other ingredients.
|
