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TMI Blog2019 (12) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... i Bohra, ACA Mr. Umesh Kr Agarwal, Director Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own and is ready for packing. It is packed in non-branded plastic bags. 2.2 The Applicant also submits that the above product is sold in non-branded packs to confectionery manufacturers, who process it further by baking or frying and adding necessary condiments to come out with an edible preparation. 2.3 At present, the Applicant is classifying the product as pellets under HSN 1103 based on industry parlance. The tariff item 1103 20 00 under the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act) is relevant. The pellets refer to a small, rounded, compressed mass of a substance. The Applicant argues its product satisfies the above criterion. 2.4 However, mixes and dough that are used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions Findings of the Authority 4.1 Baked food preparations of flour are classifiable under HSN 1905, which includes bread, pastries, cakes, biscuits and other bakers wares. Explanatory Notes to HSN, Third Edition, published by the World Customs Organization (hereinafter EN) clarifies that the heading 1905 includes all bakers wares, except when it contains 20% or more by weight sausage, meat, fish etc. Any food preparation that involves baking at any stage of cooking should, therefore, be included under HSN 1905, except the ones mentioned above. 4.2 The Applicant s product is a mixture and dough of wheat flour, sugar and water, cut into specific shape, dried and hardened by heating. Dry heating for hardening dough is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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