9911796707
TMI Blog2018 (9) TMI 1864X X X X Extracts X X X X X X X X Extracts X X X X ..... [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, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the UPGST Act. 3. Brief Facts of the case (A) The brief facts of the case are that the appellant is engaged in selling of Pineapple Slices dipped in sugar syrup and packed in airtight tin containers. Applicant vide their application dated 28-3-2018 sought Advance Ruling as mentioned below :- "HSN classification for peeled sliced Pineapple, put up in air tight unit container in sugar syrup." (B) The Pineapple slices are washed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resumption. (B) The Advance Ruling Authority has failed to appreciate that product in question is not different from fresh/ frozen pineapple and cannot be treated as a prepared 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 classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar selections of products each item is to be classified separately in its own appropriate heading." GIR - Rule 4(1) indicates "This rule relates to goods which cannot be classified in accordance with Rules 1 to 3 it provides that such goods be classified under the heading appropriate to the goods to which they are most akin." (G) Judgments by various Tribunals upheld by Hon'bie Supreme Court have not been considered which are binding. (H) Opinion of Trade body Ref. No. 85-GST/2017, dated 4-7-2017 by Dr. S. Jindal, President AIPPA is important as the classification is based on terms used in common parleys. (I) Exports of same similar product under Chapter 0811 as basis for kinship and their respective MEIS licenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 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 heard the case in person, gone through the grounds of appeal as well as the submissions made by the appellant during the personal hearing. We find that the appellant is engaged in supply of peeled sliced pineapple put up in air tight containers in sugar syrup. The appellant contended vide their application for advance ruling ARA-01 as well as in Annexure-A Page-1 of their appeal application that their product falls under CTH-0804 which has been later changed by the appellant himself in their appeal as me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 1/2017-Centra1 Tax (Rate), dated 28-6-2017. The CTH 0811 specified at Sl. No. 32 reads as under - "Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter." (F) Here we find that the product of the appellant, under question, 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 filli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the inherent nature of pineapple. Besides, products classifiable under Chapter 20 do not cover fruits which are prepared or preserved by the processes specified in Chapter 8, as per Chapter Note I(a) of Chapter 20 of Customs Tariff. Under Tariff item 0811, the fruits are cooked by steaming or boiling 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. I. Finally, on examination of the grounds of appeal made by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
