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TMI Blog2020 (6) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... different kind sludge/wax oil. As result of manufacturing process, the product namely Rice Bran (22+oil) and Non Edible C grade oil are produced. The applicant purchases rice husk of poha and mamra with approximate 5% oil content. The applicant further purchases different kind of sludge/wax oil, the residue generated in refining of the oil. They thereafter also submitted the manufacturing process of Rice Bran as below:- Manufacturing process of Rice Bran The applicant by doing process on the above goods manufactures Rice Bran and Non Edible C grade Oil. During course of manufacturing process, the oil content of Rice Husk of Poha and Mamra increases from 5% to 22% or more. It is because during course of manufacturing process, the oil con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wax oil. It has been submitted by the applicant that they are undertaking a process on the above goods and the resultant product is Rice Bran and Non Edible C grade Oil. It is pertinent to note that the applicant has not specified the processes undertaken by them and has himself jumped to the conclusion that the resultant product is Rice Bran. The product Rice Bran is a product obtained from the activity of milling rice and consists of the seed coat, a fraction of the grain removed in milling, the germ, and broken grains. The same is supported by the dictionary meaning of the term 'rice bran' as defined in Merriam Webster Dictionary which is reproduced under: a product obtained by milling rice consisting of the seed coat, a fracti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idual 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 Thus, the above product can be classified under Chapter 38259000 as the residual entry of the miscellaneous chemical products. As regards the rate of the tax is concerned, we find that Chapter 3825 is covered under Sr. No. 98 of Schedule III of Notn. No. 1/2017 CT (Rate) and attracts rate of 9% CGST and the corresponding State notification specifying the rate of 9% SGST In view of the foregoing, we rule as under:- RULING The product Rice Bran(22+oil) shall be classified under Chp heading 38259000 and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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