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TMI Blog2018 (9) TMI 1864X X X X Extracts X X X X X X X X Extracts X X X X ..... in water, which is also the case with the appellant's product. Under Chapter 20, the products are generally having longer shelf life and the fruits are not clearly identifiable being preparations of fruits, in case of Chapter '8' the goods have a short shelf life, once the can is opened and the fruit i.e. pineapples slices, are clearly identifiable as such. Thus, the product supplied by the appellant is covered under Tariff Item No. 0811 and not under Tariff Item 2008. - Order No. 01/AAAR/17/9/2018 - - - Dated:- 17-9-2018 - Shri S.H. Hasan and Smt. Kamini Chauhan Ratan, Member ORDER The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act and Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and UPGST Act ) by M/s. Bharat Agro (hereinafter referred to as the appellant ) against the Advance Ruling Order No. 05, dated 21-5-2018 passed by the Authority for Advance Ruling, Uttar Pradesh [2018 (17) G.S.T.L. 55 (A.A.R. - GST)]. 2. The provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red product. (C) The both head 2008 0811 contain added sugar, therefore reason that product contains added sugar is inconclusive on standalone basis to classify in either headings. (D) The Learned Authority has failed to observe that the product even though has a shelf life inside the can only and outside the same it would spoil within 2 days or less hence it cannot be treated as 'permanently preserved'. (E) The Learned Authority has not appreciated the process of manufacture and the product made out by the appellant which should be classified under HSN 0811, instead of Chapter 2008 as the goods are provisionally preserved as per the label and process. (F) The Learned Authority has failed to consider all rules and interpretations. As per the General Rules for interpretation of the harmonized system (GIR) Rule 1 (V) (a), indicates that the SECTION and CHAPTER heading are paramount and the 1st consideration in classification GIR - Rule 2(a)(iii), indicates that it is not applicable to sections II and IV under discussion. Rule 3 (a), indicates - . The item..... ..put up for retail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, by way of video the process of making of the 'canned pineapple slices' and also produced before the appellate authority a sample of similar product. 9. Appellant also referred to the decision of CEGAT in the case of Northland Industries v. Collector of C. Ex. - 1988 (37) E.L.T. 229 (Tribunal), which was approved by the Hon'ble Supreme Court; wherein it was held that canned fruit in syrup are classified under sub-heading 0801.10 of CETA 1985. The appellant stated that their product is properly classified under tariff item 0811, as fruit and nuts, cooked or uncooked, by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening agent. 10. Appellant further stated that the products under Chapter 20 are more complex in nature like fruit jams and jellies, which use sugar as preservative to preserve the inherent nature and are preparations of fruit and not fruit themselves. They promised to submit the photocopies of various case laws cited by them. Appellant later submitted the photocopies as promised in evening on 12.09.2018. 11. Discussion and finding (A) We have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is being prepared by using following manufacturing process : (a) Receiving of raw material (Pineapple), (b) Manual removal of crown, (c) Washing through running water, (d) Peeling decoding of pineapple, (e) Cutting of pineapple into thick slices, (f) Again washing, (g) Preparation of sugar syrup, (h) Weighing and filling of pineapple slices, (i) Hot filling of syrup at 800-850, (j) Exhausting 850-900 C for 10-15 minutes), (k) Steaming, (l) Boiling in open cooker at 1000C for 30 minutes, (m) Cooling in cold water (Atmospheric temperature), (n) Dying and cleaning of cans, (o) Stacking, (P) Lab cutout of cans for Physiochemical and microbiological testing, (q) Labelling and packing and dispatch. G. We have also gone through the case laws cited by the appellant i.e. (1) Northland Industries v. Collector of Central Excise reported at 1988 (37) E.L.T. 229 (Tri. - Del.), upheld by the Hon'ble Supreme Court in the judgment of Hamdard (WAKF ..... X X X X Extracts X X X X X X X X Extracts X X X X
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