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TMI Blog2019 (10) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the provisions of the GST Act. As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. In the case at hand, it is established that the issue raised by the applicant is pending before the Jurisdictional authority at the time of filing of this application - Therefore, the same cannot be admitted and is to be rejected without going into the merits of the issue. - TN/37/AAR/2019 - - - Dated:- 27-8-2019 - MS. MANASA GANGOTRI KATA, IRS AND THIRU KURINJI SELVAAN V.S., M.SC., (AGRI.), M.B.A., MEMBER No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brand of Nizam Lady and trade name of A.R. Abdul Rahman Rowther Co; they are doing business for several years by paying appropriate Central and State Government taxes, duties, cess and other statutory dues as applicable for manufacture and sale of their produce; they are procuring raw tobacco from agriculturist and storing it after removing dust and particles; The tobacco usually undergoes the process of stalking and then such tobacco is sprayed with jaggery water in order to make it feasible for cutting and mincing; The minced form of tobacco is sold in small retail packets of various denominations; Their product is fully devoid of chemically flavoured substances; The chewing manufactured by them is handmade and hand pack and devoid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-GST regime, they have adopted central excise tariff rate applicable for their product and paid duty based on the branding pattern of tobacco manufactured by them. The Central Excise Chapter and section adopted for their product during the pre GST regime are 2401 and 2403. 2.2 In GST regime, chewing tobacco is classified for levy of compensation cess under the serial No.5 6 as unmanufactured chewing tobacco (Without lime tube) unmanufactured chewing tobacco (with lime tube) and serial No.26 27 as Chewing tobacco (without lime tube) Chewing tobacco (with lime tube) . There is no GST compensation cess levy specified for manual form tobacco in the present GST compensation cess notification. 2.3 Their product o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omised practice of adopting the lime tube concept in classifying their product. GST Authorities are now stating that the classification of tobacco product machine vs manual pack is done away with under the GST regime and our product has to be classified under the category of tobacco without lime tube for levy of compensation cess. Hence they are frequently issuing notice for paying GST compensation cess under the sub note or without lime tube category. 2.5 Their product is of such type with natural and original characteristics of tobacco and is sold in manual pack. It is at the customer end, they apply lime or without lime while chewing hence the concept of selling out form of chewing tobacco packets with lime pouch are not at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing process in which manufactured tobacco is made by cut dried tobacco leaves on which jaggery water is sprayed. After drying, the same is packed and sold as such with their brand. They stated that this is different from chewing tobacco which has further added chemicals, flavour, preservatives. They also stated that unmanufactured tobacco is not banned and the they will submit the latest GO in a week's time. Further, they stated that the tariff in Central Excise for this was 24011020 and before 2017 also they were manufacturing chewing tobacco. They stated that their product is not covered under any of the Heading in Compensation Cess Notification 01/2017, also in Central Excise regime they were paying under Section 3 and not Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the comments furnished by the Commissioner GST Central Excise, Trichy, it is seen that the proceedings in respect of the applicant on the very issue raised by him before this authority has been initiated and an offence case booked vide O.R. No. 17/2018-19(DPU-GST) dated 09.01.2019. We find that the application is filed on 06.02.2019 i.e after the proceedings initiated under the provisions of the GST Act. 5.1 As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. In the case at hand, it is established that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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