9911796707
TMI Blog2020 (6) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... provided in the application, it is understood that the assessee is a chemical or allied industry. Further, the actual processes undertaken and the resultant product have not been accurately specified and as such, the only option available is to classify the said product in the residual entry of Chapter 38 pertaining to miscellaneous chemicals Products - Residual products of the chemical or allied industries, not elsewhere specified or included; Municipal Waste; Sewage Sludge; Other waste specified in Note 6 to this Chapter. The above product can be classified under Chapter 38259000 as the residual entry of the miscellaneous chemical products - Chapter 3825 is covered under Sr. No. 98 of Schedule III of Notn. No. 1/2017 CT (Rate) and attr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rice Husk of Poha and mamra containing higher percentage of oil as Rice Bran (22+oil) and the product oil as non Edible C grade oil. The Rice Bran is used in the manufacturing of Oil based Soap. The applicant prays before the Honble Authority for Advance Ruling to decide under which tariff heading the disputed product --- Rice Bran (22+0il) is covered and the rate of tax applicable on supply under the CGST Act and SGST Act. They submitted copies of purchase invoices of Cattle Feed, Sunflower Wax, Wax Oil, Rice Bran Wax. They also submitted copies of their sales invoices of Non Edible C grade oil and Rice Bran. Copies of Test Certificate of samples of Rice Bran by Geo Chem Laboratories P Ltd dated 25.6.2018, showing 'Test'- O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a stock feed and medicinally as a source of thiamine In the instant case, the information provided by the applicant indicates that the product under consideration has not been obtained by milling rice but rather consists of Rice husk of poha and mamra and Sludge/ Wax oil. Thus, the product is clearly not Rice Bran in light of the meaning of Rice Bran. Further, in absence of the actual process undertaken on the raw materials it can only be concluded that product is a combination of Rice husk of poha and mamra and Sludge/ Wax oil. From the scarce information provided in the application, it is understood that the assessee is a chemical or allied industry. Further, the actual processes undertaken and the resultant product have not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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