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TMI Blog2020 (1) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... usive definition and products mentioned therein are illustrative only. Thus, the product Fried Fryums is appropriately classifiable under Tariff Item 2106 90 99. Sl. No. 23 of Schedule III of issued under the CGST Act, 2017 and corresponding N/N. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the GGST Act, 2017 covers Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] falling under Heading 2106. Therefore, Goods and Service Tax rate of 18% is applicable to the product Fried Fryums as per Sl. No. 23 of Schedule III of N/N. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated as amended, issued under the GGST Act, 2017 or IGST Act, 2017. X X X X Extracts X X X X X X X X Extracts X X X X ..... At the outset they informed that the applicant paid only 5000/- for SGST as fee along with the application and the requisite fee of rupees 5000/- under CSGT was paid on 28.08.19.Accordingly they urged to admit the application. Since the requisite fee has been paid on 28.08.19 the application date shall be 28.08.19 only. This was accepted by her. the applicant reiterated the submissions already made in the application. They reiterated the facts submitted along with the application. The Applicant states that 6.2. Applicant, M/s. Alisha Foods is doing business at 24, Mirza Wadi, Ujjain-456006, is a registered concern in GST Act, 2017 having GSTIN - 23ABBFA7513N. Applicant is engaged in manufacturing of Fried Fryums, Namkeens and Popcorns which are ready to eat under the brand name of Target School Times. Applicant has filed an application seeking advance ruling under section 97 of CGST Act, 2017 MPGST Act, 2017 and IGST Act, 2017 for correct classification of Papad and Papad Fryums of different shapes, sizes and varieties (commonly known as Fried Fryums) manufactured by Applicant and sold. The Applicant manufactures Fried Fryums of different shapes, sizes and varieties which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll shapes and sizes are covered under the Entry "Papad" b) In the case of State of Karnataka Vs. Vasavamba Stores and others (STRP No. 6/2011, 63/2011, 73/2011, 89/2009 = 2012 (10) TMI 977 - KARNATAKA HIGH COURT - considering Hon'ble Supreme Court judgment in the case of Shivshakti Gold Finger = 1996 (5) TMI 419 - SUPREME COURT). held that Papad of all shapes and sizes are covered under the entry "Papad" and exempted from tax. e) The Hon'ble Commissioner of Commercial Tax, Gujarat State, Ahmadabad, in the Determination Order under Section 80 of the VAT Act, 2003 in the case of Jay Khodiyar Agency (2007-D-98-103 dated 11.09.2007) and in the case of Kansara Trading Co. (2011-D-356-357 dated 11.02.2011) held that papad and papad pipes (Fryms) are covered under Entry 9(2) of Schedule-I appended to the VAT Act, 2003 and exempted from tax. d) As per the sub heading No. 19059040 or 19059090 the Hon'ble Supreme Court decision, Karnataka High Court. Decision and Determination Order under section 80 of the VAT Act 2003. It is apparently clear that papad, papad Pipes of all kinds, shapes, sizes and varieties by whatever name called would be classifiable and covered under Heading No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned whether "Fried Fryums" would be covered by the term "Papad" as understood in common parlance and as decided by higher judicial authorities. 7.8 The issue of proper classification of the product "Fry Snack Foods called Fryums" and admissibility of exemption notification under Central Excise regime was examined by the Hon'ble Customs, Excise and Gold Appellate Tribunal (CEGAT, as it was known then) in the case of T.T.K. Pharma Ltd. Vs. Collector of Central Excise [1993 (63) E.L.T. 446 (Tribunal)] = 1992 (8) TMI 183 - CEGAT, NEW DELHI. In this case, the Hon'ble Tribunal, inter-alia, observed as follows :- 6. A reading of these sub-headings makes it clear that the product is not a Prasad or Prasadam, Sterilised or pasteurised miltone. Therefore, it will not come within the sub-headings 2107.10 or 2107.20. As the item is not put in a unit container and ordinarily intended for sale, it will not come within the Heading 2107.91. Therefore, the product has to be brought under the residuary sub-heading 2107.99 as "Oher" carrying nil rate of duty. As we have classified the product under the residuary product under the heading "Edible preparations not elsewhere specified or included w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that Fried Fryums are eatable and used as food articles or eatables and such fried, salted Fryums are found to be commonly known and used as 'Namkin'. Further it can be seen that 'Papad' even after roasting or frying are known and used as 'Papad' only. Whereas, in commercial or trade parlance also, the 'Fried Fryums' cannot be said to be known as 'Papad'. 7.11 The applicant has relied upon the judgment of Hon'ble Supreme Court in the case of Shivshakti Gold Finger = 1996 (5) TMI 419 - SUPREME COURT wherein the Hon'ble Supreme Court examined the matter under Rajasthan Sales Tax Act, whether 'Gol Papad' manufactured out of Maida, Salt and Starch are Papad or not and held that size or shape is irrelevant and that Papad of all shapes and sizes are covered under the entry 'Papad'. In the case of Shivshakti Gold Finger, Hon'ble Supreme Court has not examined the issue of 'Fried Fryums' and therefore the said case is not found to be applicable in the facts of the present case. Therefore, the 'Fried Fryums' are not classifiable as 'Papad' under Tariff Item 1905 90 40. 7.11 Now the question arise what will be the classification of "Fried Fryum" . For the purpose of proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]" falling under Heading 2106. Therefore, Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or IGST 180/3) is applicable to the product 'Fried Fryums' as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated as amended, issued under the GGST Act, 2017 or IGST Act, 2017. 8. In view of the foregoing, we rule as under :- RULING (Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017) 8.1 The product 'Fried Fryums' manufactured and supplied by M/s. ALISHA FOODS (23ABBFA7513N1Z1) is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. 8.2 Goods and Service Tax rate of (CGST 9% + GGST 9% or IGST 18%) is applicable to the product 'Fried Fryums' as enumerated under S.No. 23 of Schedule III of Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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