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TMI Blog2019 (2) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 97 of CGST Act, 2017 & OGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 seeking an Advance Ruling on (i) 'Appropriate Classification of Gudakhu' under the GST Tariff Heading and (ii) 'Determination of the liability to pay NCCD (National Calamity Contingency Duty). The applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST bearing CIN No. SBlN18082100000103 dated 01.08.2018 and Rs. 5000/- for CGST under Account No. 00000011312321408 dated 06.11.2018 towards the fee for Advance Ruling, The applicant submits that the question raised in the application has neither been decided by nor is pending for adjudication before any authority under any provisions of the GST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of 2403 99 90 covers tobacco products meant for chewing only, such as pan masala, gutkha and other similar tobacco products which are distinctly different from 'gudakhu' which is not meant for chewing but only applied to the teeth orally like a tooth paste for cleansing teeth. Even in jurisprudence and in statutory construction, as per the Rule of "ejusdem generis", where general words follow an enumeration of persons or things, by words of a particular and specific meaning, such general words are not to be construed in their widest extent, but are to be held as applying only to persons or things of the same general kind or class as those specifically mentioned. Therefore, the general word 'all other goods...' in the Tariff heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the composition of both of these products is the same. However, while the paste is used orally as toothpaste, the substance in a granular form is used for smoking as hookah. The applicant in the instant case is engaged in the manufacture of gudakhu in paste form only. 4.2 it is seen that the applicant has been clearing the product as Branded Gudakhu' with CETH No-2403 99 90 right since the day of taking Central excise registration w.e.f. 01.10.2002. Though, the product remained same under the GST regime, the applicant now wants to reclassify it under the code '240311 10'. The concerned jurisdictional officer of CGST contended that Gudakhu is not entirely tobacco but rather a product consisting of tobacco, molasses, lime, red soil, water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not flavored with fruit. The tariff item '2403 11 10'---Hookah or Gudakhu Tobacco bearing a brand name refers to Hookah or Gudakhu Tobacco (branded) used as a smoking tobacco in a water pipe as explained in the sub heading note of Chapter 24, under sub heading 2403 11. In no way it refers to the non-smoking tobacco irrespective of the nomenclature and composition. Commercially Hookah or Gudakhu Tobacco is sold in granular form which is not the case in gudakhu manufactured by the applicant. Gudakhu manufactured by the applicant is sold as a paste and is used as a tooth paste. Hence, it is distinctly different from hookah tobacco by its essential character and use. While hookah or gudakhu tobacco as classified under 2403 11 10 is used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended to cover all other tobacco products not specified under the preceding sub-headings under chapter 24 and also not specified under the tariff items specified under sub-heading 2403 99. Thus, the contention of the applicant that a tariff item can be classified under the sub-heading 2403 99 only if the said item belongs to the family of chewing tobacco like 'gutkha', zarda or khaini is totally misplaced in as much as the said sub-heading also specifies other tobacco products such as cut tobacco, tobacco extracts and snuff etc. Therefore, the general rule of classification as relied upon by the applicant cannot be applied in the case of gudakhu as manufactured and sold by the applicant simply because it does not belong to the family of ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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