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2024 (11) TMI 329 - AAR - GSTClassification of pre-packed ready to eat items - Rate of GST - HELD THAT - The process involved herein is not cooking per se, but the application says that it is 'prepared through cooking by boiling in water and preserved through retort technology'. Thus it is found that the apt classification is 2004 10 10, since both preparation and preservation is applicable to the vegetable). Further, as per rules for interpretation of Tariff-3. (c), when goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit classification. On account of this rule as well, the item merits classification under 2004 10 10. All items, other than item at Sl.No. 27 merits classification under HSN 2106 90 99.
Issues Involved:
1. Classification of pre-packed ready-to-eat food items under the appropriate Harmonized System of Nomenclature (HSN) codes. Detailed Analysis: Classification of Ready-to-Eat Items (Items 1 to 6): The applicant sought classification of several ready-to-eat food products under HSN Code 2005 99 00, which pertains to "other vegetables prepared or preserved otherwise than by vinegar or acetic acid." The Authority found that these items, including Puli Inji, Sambar Curry, Avial Curry, Kadala Curry, Kappa Puzhukku, and Fish Kappa Biriyani, are not merely vegetables or mixtures of vegetables but are food preparations made using vegetables. These items fall under HSN 2106 90 99, which covers "food preparations not elsewhere specified or included, other," due to their nature as ready-to-eat packaged foods. Classification of Thenga Varutharachathu (Item 7): The applicant classified Thenga Varutharachathu under HSN 2008 19 90, which is a sub-class of "Nuts, ground-nuts and other seeds, whether or not mixed together." The Authority concluded that this classification is too general for a ready-to-eat item and reclassified it under HSN 2106 90 99, aligning it with the classification for food preparations not elsewhere specified. Classification of Meat and Fish Preparations (Items 8 to 20): The applicant initially classified Mutton Curry, Mutton Roast, Beef Fry, Beef Roast, Kerala Chicken Curry, Chettinadu Chicken Curry, Chicken Stew, Chicken Biriyani, and various fish preparations under HSN codes related to prepared or preserved meat and fish. The Authority determined that these items, when packed in a ready-to-eat form, are more accurately classified under HSN 2106 90 99 as "food preparations not elsewhere specified or included, other," due to their nature as ready-to-eat packaged foods. Classification of Prawn Chutney Powder (Item 21): The applicant classified Prawn Chutney Powder under HSN 1605 29 00, applicable to "Aquatic Invertebrates" prepared or preserved. The Authority found that this item, being a ready-to-eat packaged food, should be classified under HSN 2106 90 99. Classification of Soya Coconut Fry, Masala Rice, Coconut Rice, Vegetable Pulavo, and Tomato Rice (Items 22 to 26): The applicant classified these items under HSN 2106 90 99, which the Authority confirmed as correct. These items fall under the specific description "food preparations not elsewhere specified or included, other." Classification of Boiled Chinese Potato (Koorka) (Item 27): The applicant classified this item under HSN 0710 10 00, which applies to "Vegetables uncooked or cooked by steaming or boiling in water-Potatoes, frozen." The Authority found that the item could also be classified under HSN 2004 10 10, as it involves preparation and preservation through retort technology. The Authority concluded that the correct classification is HSN 2004 10 10 due to the preparation and preservation process involved. Conclusion: The Authority ruled that, except for items 22 to 26, the applicant's proposed classifications were incorrect. All items, other than item 27, should be classified under HSN 2106 90 99. Item 27 should be classified under HSN 2004 10 10, reflecting the preparation and preservation methods used.
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