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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 ..... ngal Authority Advance Ruling (hereinafter referred to as the WBAAR). 2. The Appellant, holding GSTIN No. 19AACS180NIZ3 is a manufacturer of confectionery products like cakes, rusks, patties etc. Some of its products have filling of cooked chicken, fish or eggs. 3. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as "the GST Act") on whether the products in the Table below containing portions of cooked chicken, mutton, fish, eggs etc. as falling are classifiable under HSN 1601 as they contain more than 20% by weight of meat. Table Sl.No. Name of the Product Cereal component Non-vegetari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Ruling, citing order of the West Bengal Appellate Authority for Advance Ruling (hereinafter referred to as the WBAAAR) in the matter of Akansha Hair & Skin Care Herbal Unit Pvt. Ltd. In Appeal Case No. 2/WBAAAR/Appeal/2018 dated 01.08.2018 = 2018 (8) TMI 772 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL where the WBAAAR cautioned the WBAAR against accepting a single application for classification of multiple products, where such products could not be clubbed together into a single category. Thus in its ruling the WBAAR categorized the products by methods of cooking and took up only the baked products leaving out the fried products (Sl.No. 6 to 9 and 26 to 28 of the Table). 5. The WBAAR, based its Ruling No. 37/WBAAR/2019-20 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AAR did not consider the composition and manufacturing process submitted the appellant. The main ingredient in most cases is chicken and the manufacturing process establishes that the products is a preparation of meat. (d) The WBAAR failed to consider the test report done by National Collateral Management Services Ltd. certifying that the final finished product contained more than 20% by weight of chicken meat or fish or eggs. 7. During the course of hearing the Appellant reiterated their submissions. The authorized person appearing on behalf of the Appellant reiterated their grounds of appeal. He submitted that so far the Appellant has been classifying the products under HSN 2106. However the products contain more than 20% by weight of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish and caviar and caviar substitutes - put up in unit containers and ordinarily intended for sale". HSN 1601 in the Tariff Act reads today as below: "Sausages and similar products of meat, meat offal or blood, food preparations based on these products". The WBAAR rightly pointed out the significant distinction in HSN 1601; (i) Meat is now clearly spelt out as the base of the food preparation and preparations of fish etc. are excluded from 1601, and (ii) The condition of putting up in unit container is done away with. So even if Appellant's arguments are taken into consideration, products of Sl.No. 7 and 26 to 28 cannot be classified under HSN 1601 as it stands today. 13. In the matter of Dodsal Corporation Pvt. Ltd. [2011 (263 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and singara without its filling ceases to be a singara in the common parlance. So the observation made by CESTAT in the matter of Dodsal Corporation Pvt. Ltd. are not applicable in the instant case. Rather it can be said that the products on which classification is sought can be termed as meat based products as without the meat fillings they cease to be marketable products of the said names. 14. 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 fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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