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TMI Blog2020 (8) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... of the twenty eight products the quantity of chicken meat or fish or eggs is found to be more than 20% be weight. No arguments were put forward by the Respondents in contrary to the test reports - Further food preparation containing more than 20 % by weight of sausage meat, meat offal, fish etc. are included in Chapter 16 and the weight of meat ought to be considered at the stage when it is presented to the customer as foodstuff and not at the ingredient level before preparation of the food. The test reports clearly certifies that the final products except products of Sl.No. 7 and 26 to 28 contain more than 20% by weight of chicken and they are marketed as non-vegetarian confectionary or chicken based confectionary. Chicken cutlet cease to be a cutlet if chicken is removed and thus is clearly a meat based products. Thus it can be included that the chicken based products are classifiable under HSN 1601 and not under the residual entry of 2106. The products with main components of filling of chicken except products of Sl.No. 7 and 26 to 28 are classifiable under HSN 1601 - the decision of AAR modified. - Appeal Case No. 01/WBAAAR/APPEAL/2020 - - - Dated:- 19-3-2020 - SHRI A.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Flour Chicken Frying 9. Chicken Finger Flour Chicken Frying 10. Chicken Sandwich Flour Chicken Baking 11. Chicken 65 Flour Chicken Baking 12. Chicken Cheese Ball Flour Chicken Baking 13. Shahi Chicken Fold Flour Chicken Baking 14. Methi Chicken Pie Flour Chicken Baking 15. Cheesy Chicken Sub Flour Chicken Baking 16. Chicken Seekh Kebab Flour Chicken Baking 17. Somky C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 28 of the Table). 5. The WBAAR, based its Ruling No. 37/WBAAR/2019-20 dated 09.12.2019 = 2019 (12) TMI 463 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL on the observation in the matter of Dodsal Corporation Pvt. Ltd. [2011 (263) ELT 719 (Tri-Bang.)] = 2010 (11) TMI 203 - CESTAT, BANGALORE and opined that in instant case as meat is used for filling only and the base products being either bread or flour, such baker s product will survive even if the filling is removed. So the patty, burger, puff etc. are not food preparations based on meat and thus cannot be classified under HSN 1601. 6. The Appellant has filed the instant Appeal petition against the above Advance Ruling with the prayer to set aside/modify the impugned Advance Ruling Passed by the WBAAR on the following grounds: (a) The WBAAR did not pronounce ruling all the twenty eight products on which ruling was sought. WBAAR differentiated products on the basis or methods of cooking frying or baking and took up only the baked products discussion which is unjustified. WBAAR further erred in concluding that the baked products cannot be classified under HSN 1601.The WBAAR contradicted in its own order in that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are removed they cease to be the products that have been promised to the customers. Products as enumerated in the table sans their filling are no products. They may be edible but not marketable and so the observations made in the matter of Dodsal Corporation Pvt. Ltd. [2011 (263) ELT 719 (Tri-Bang.)] = 2010 (11) TMI 203 - CESTAT, BANGALORE are not applicable. 9. The Respondent did not have any comment to offer expect that the products do not fall under HSN 1601 and are rightly classified under 2106. 10. The matter is examined and written and oral submissions made before us are considered. The WBAAR classified only the baked products out of the twenty eight products grouping them under a single category. However, we find that all twenty eight products can be clubbed under a single category irrespective of their cooking methods as they have a common criteria being products with filling prepared with chicken meat or fish or eggs as main ingredients. The moot question is thus whether the products for which classification has been sought contain more than 20% by weight of chicken meat or fish or eggs are claimed by the appellant, and if so whether they fall under chapter 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the major components of a Pizza are the pizza base and cheese, topping do not necessarily contain meat and can be a mixture of a variety of ingredients. In the instant case of the Appellant, all products have fillings containing more than 20% by weight of Chicken meat or Fish or eggs. The products name are distinct and eloquent and the customers have no doubt as to the fact that chicken sausage roll will contain chicken sausage and chicken cutlet on the other hand will have main ingredients as chicken mixed with condiments. The WBAAR observed in its ruling that the products will survive as bakers products if the filling is taken out of patties, burger, sandwich etc. but this not tenable. A burger or a sandwich without filling is nothing but piece of bread which are distinct marketable products. Sandwich bread and Chicken Sandwich are to separate marketable products. Similarly burger Bread and Chicken Sausage Burger are different and distinct marketable products. Further Chicken Singara without its filling cannot even retain its distinct triangular shape of singara and its nothing but an empty flour mould. Singara or samosa is distinct for its filling and singara without its fill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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