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TMI Blog2020 (7) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Rates dt: 03.08.2017 gave a clarification that tamarind kernel falls under HSN Code 1207. As per the powers vested in the Governor of Andhra Pradesh vide section 28-G of the Andhra Pradesh Forest Act 1967, (Act 1 of 1967) in its application to the scheduled Areas in the Andhra Pradesh made A.P. preservation of Private Forest Rules, 1978 - Chinta is the Local name of Tamarind. Therefore, as per the Indian forest Act, 1927 and the Andhra Pradesh forest Act, 1967, Tamarind Tree is declared as forest tree. According to the Andhra Pradesh preservation of Private forest rules, 1978, a Product or a tree specified in the schedules to the Rules, whether those are produced in forest area or other than forest area, all rules and regulations are app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant had filed an application in form GST ARA-01, Dt: 21.05.2019, by paying required amount of fee for seeking Advance Ruling on the following issues, as mentioned below: 4. Question raised before the Authority: Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not. On Verification of basic information of the applicant, it is observed that the applicant falls under Central jurisdiction, i.e. Superintendent, Bobbili Range, Vizianagaram CGST Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the State Tax authorities to offer their remarks as per the Section 98(1) of CGST /APGST Act 2017. In response, no remarks are received from the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are to he regarded as 'Seeds of a kind used for Sowing'." The description in HSN is very helpful in deciding the classification of the Product. The Hon'ble Supreme Court, in the case of "Wood Crafts products Ltd., 1995 (77) ELT 23 (SC) = 1995 (3) TMI 93 - SUPREME COURT has held that the description in HSN Explanatory notes has persuasive value. The Supreme Court has observed in para 12 as follows: "We are of the view that the Tribunal as well as the High Court fell into the error of Overlooking the fact that the structure of the central excise Tarff is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to tariff classification must, as far as possible, be resolved with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;…… etc., whether founding, or brought from a forest are treated as forest produce. ii) The Government of India declared forest products which are obtainable form forests. Timber is main product of forests. Apart from timber, we are getting so many produces from forest. These are recognized as minor products. Those are grouped in nine categories. 1. Grasses, Bamboos and canes 2. Tans and Dyes 3. Oil 4. Gums and resins 5. Fibers and flosses 6. Leaves 7. Drugs, Spices and Poisons 8. Edible products 9. Animal Products. Among the above groups of products item No. 8 i.e. Edible products are described as under: Fruits, flowers, leave or roots of various species provide edible products. Mango, bel, ber Jamus, Khi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eant for commercial /industrial purpose. Moreover no certificate or any other document certifying the tamarind kernel/ seed meant for sowing purpose is submitted by the applicant. Coming to the classification issue, CBIC in its FAQs published on HSN code and GST Rates dt: 03.08.2017 gave a clarification that tamarind kernel falls under HSN Code 1207. As per the Notification No.1/2017 - Central Tax (Rate) dt: 28.06.2017 Tamarind kernel falls under the following entry Schedule - I (CGST 2.5% + SGST 2.5%) Sl.No Chapter / Heading/ Sub- Heading/ Tariff Item Description of goods 70 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinetor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hti (Stry Chnos Nuxvomica) 6. Chinta (Tamasindus Indica)…………. In the above description, Item number 6 i.e. "Chinta" is the Local name of Tamarind. Therefore, as per the Indian forest Act, 1927 and the Andhra Pradesh forest Act, 1967, Tamarind Tree is declared as forest tree. According to the Andhra Pradesh preservation of Private forest rules, 1978, a Product or a tree specified in the schedules to the Rules, whether those are produced in forest area or other than forest area, all rules and regulations are applicable as if those are forest products. According to explanations given in the preceding paras, it is clear that Tamarind trees are forest trees. Seeds of Tamarind trees are nothing but seeds of forest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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