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TMI Blog2019 (12) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the food. In the present context, the products that survive as bakers wares if the chicken meat is removed cannot be labelled food preparations based on meat. Chicken meat is used as a filling in most of the products where bread or baked flour is used as the base. It appears from the description of cooking annexed to the Application that bread or other baked product, prepared from dough of flour, and the filling containing chicken meat are cooked separately. The baked products (sandwich, puff, patty, burger etc.) as distinct food preparations will survive even if the chicken meat is excluded from the filling. They are, therefore, not food preparations based on chicken meat. Such bakers wares cannot, therefore, be classified under HSN 1601. Chicken meat is used as a filling in most of the above products where bread or baked flour is used as the base. The baked product (sandwich, puff, patty, burger etc.) as distinct food preparations will survive even if the chicken meat is excluded from the filling. They are, therefore, not food preparations based on chicken meat. Such bakers wares cannot, therefore, be classified under HSN 1601 - A few of the Applicant s products wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of multiple products, where such products could not be clubbed together into a single category. 1.4 Section 97(2)(a) of the GST Act allows the filing of an application seeking advance ruling on the classification of any goods or services. In Akansha Hair Skin Care Herbal Unit Pvt Ltd (supra ), the Id WBAAAR does not deny the applicant the right to seek an advance ruling on multiple products. It merely limits the scope of the ruling to a bundle of goods or services that belong to a single category, displaying common attributes. 1.5 Following the instruction of the Id WBAAAR as discussed above, this Authority examines the products of the Applicant in terms of their common characteristics. In Table below the products are analysed in terms of the cereal component, non-vegetarian component and the method of cooking. These parameters are chosen keeping in mind the categories in which food preparations are classified in the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act), which is followed in the GST Act for the purpose of classification. Table No Name of the product Cereal component ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 Chicken olive sub Flour Chicken Baking 19 Mini chicken roll Flour Chicken Baking 20 Mini chicken croissant Flour Chicken Baking 21 Mini chicken burger Flour Chicken Baking 22 Chunky chicken burger Flour Chicken Baking 23 Chicken claws Flour Chicken Baking 24 Chicken drumstick patties Flour Chicken Baking 25 Chicken cheese swirls Flour Chicken Baking 26 Dimer devil Flour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redients of such products. They include inter alia flour and meat. 4.2 Chapter Note I(a) to Chapter 19 of the Tariff Act, however, excludes from the said chapter food preparations containing more than 20% by weight of sausage, meat, meat offal, fish etc. HSN 1905, therefore, includes only those baked food that does not contain more than 20% by weight of sausage, meat, meat offal, fish etc. 4.3 Food preparations, containing more than 20% by weight of sausage, meat, meat offal, fish etc. are included in Chapter 16 (Chapter Note 2 to Chapter 16). According to Chapter Note 2 to Chapter 16 and EN, Chapter 16 the weight of meat to be considered at the stage when it is presented to the customer as foodstuff and not at the ingredient level before preparation of the food. 4.4 The Applicant argues on the strength of the test report referred to above that the products are preparations of meat, having more than 20% by weight of chicken meat after the ingredients are mixed and prepared into distinct food products. It also refers to the decision in Venky s Fast Food (supra) that the products, being preparations of chicken meat, should be classified under HSN 1601. 4.5 The decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicken meat is used as a filling in most of the products where bread or baked flour is used as the base. It appears from the description of cooking annexed to the Application that bread or other baked product, prepared from dough of flour, and the filling containing chicken meat are cooked separately. The baked products (sandwich, puff, patty, burger etc.) as distinct food preparations will survive even if the chicken meat is excluded from the filling. They are, therefore, not food preparations based on chicken meat. Such bakers wares cannot, therefore, be classified under HSN 1601 4.8 In Venky s Fast Food (supra), the preparations were made of fried chicken like Kebab and Kofta, where the food preparation did not survive if the chicken were removed. A few of the Applicant s products like Chicken Cutlet, Chicken Finger, Chicken Seekh Kebab display similar characteristic. Such products may be classified under HSN 1601, provided they contain more than 20% by weight of meat. The concerned officer from the Revenue may examine the test report and decide based on fact. In light of the above discussion, we rule as under: RULING The Application is admitted for the products ..... X X X X Extracts X X X X X X X X Extracts X X X X
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