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TMI Blog2020 (10) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... plant should remain unaltered. In the instant case, the product are corn kernels or seeds (edible parts of the maize plant) which are cleaned, destonned to which oil, salt and various spice and flavour mixes are added before being packed together. It is seen from the packaging that they are specifically packed for popcorn vending machines. Not for retail sale . The Ingredients mentioned on the packaging are: Corn, RBD Plamolien oil, Iodised Salt and some of them have added flavours such as Butter Flavour, Turmeric Powder, Natural Carotenoids, natural food colours etc. The corn kernels are only cleaned and flavors added. They do not undergo any of the processes of Chapter 7, 8 or 11. This product is essentially corn kernels to which oils salt and various spices, and flavours are added. But the essential nature of the product is still the corn kernels which are the seeds of the maize plant. If heated, these corn kernels will become popcorn with the added flavours - corn kernels /seeds with added oils and spices are classifiable under CTH 20081990. Those food preparations not specified elsewhere in the Tariff and preparation for use either directly or after processing for huma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 2017. 2.1 The applicant have stated that they are engaged in the business of processing, packaging of maize corn together with commodities such as flavoring, seasoning. The applicant is primarily engaged in importing/procuring popcorn maize which undergoes fumigation and cleaning and other related processes. This processed popcorn maize is sold along with edible oil and salt and this mixture is then commercially sold as pre-mix ready to cook popcorn. They have stated that they primarily deal with supply of premium popcorn maize which comprises of Maize(corn), Edible oil and flavor salt, all packed together in pouches of carried sizes. The applicant is classifying the pre-mix popcorn packets under HSN 2106 9909 and charging GST at the rate of 18%. 2.2 The applicant has made reference to HSN 2106 and 2008. They have reiterated that the product being dealt with is a mixture of the products mentioned in HSN 2106 and 2008. Namely popcorn maize is mixed with oil and flavor salt and sold and marketed to customers as a pop-corn pre-mix under the brand name registered with the applicant. They have stated that maize is a cereal plant that yields large grains (corn or sweet corn).; Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. They stated that there is a Central Excise ruling in respect of a different company where pre-mix was classified under HSN 2008. They stated that they have been classifying their product under HSN 2106 since 2015. They also stated that they will submit the required documents along with FSSAI for each product in 2 weeks. 4. 1 As undertook during the Personal Hearing, the applicant filed the following additional submissions on 18.10.2019. i. List of end products dealt by the company Sl.No Product Description 1 Gold Label Salted Mix 2 Gold/Silver Label Regular Mix 3 Platinum Label Salted Mix 4 Jumbo Mushroom Regular Mix 5 Gold Label Corn(S) 6 Gold Label Corn(R) 7 Popping Oil Salt Mix 8 Popping Oil 9 Organic Corn Salted Mix 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the applicant on the questions seeking Advance ruling before us. 6. We have carefully considered the submissions made by the applicant in the advance ruling application and the additional submissions. It is seen that the product is popcorn premix of various flavours which is essentially maize corn kernels with addition the oil and salt and seasoning such as beta carotene and turmeric and various other flavours. The product is called Gold Label Salted Mix , Gold/Silver Label Regular Mix , Platinum Label Salted Mix , Jumbo Mushroom Regular Mix , Organic Corn Salted Mix , and Silver Label Salted Mix . It is seen from the packaging that they are specifically packed for popcorn vending machines. Not for retail sale . The Ingredients mentioned on the packaging are: Corn, RBD Plamolien oil, Iodised Salt and some of them have added flavours such as Butter Flavour, Turmeric Powder, Natural Carotenoids, natural food colours etc. We find the applicant has filed the application seeking ruling on whether their product shall be classifiable under HSN 2008 and accordingly, leviable to GST 0 12%. It is also stated that they have been classifying the pre-mix popcorn packets und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pineapples 200830 - Citrus fruit : 20083010 --- Orange 20083090 --- Other 20084000 - Pears 20085000 - Apricots 20086000 - Cherries 20087000 - Peaches, including nectarines 20088000 - Strawberries - Other, including mixtures other than those of sub-heading 2008 19 : 20089100 -- Palm hearts 20089300 -- Cranberries (Vaccinium macrocarpon,Vaccinium oxycoccos Vaccinium vitis-idaea) 20089700 -- Mixtures 200899 -- Other : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any edible part of plant such as seeds, which is preserved in any other process than these is classifiable under Chapter 20. Explanatory Notes to chapter 2008 states that fruits, nuts and other edible parts of plants prepared or preserved in processes other than the above ones. Other substances (e.g. starch) may be added but the essential character of the edible part of the plant should remain unaltered. In the instant case, the product are corn kernels or seeds (edible parts of the maize plant) which are cleaned, destonned to which oil, salt and various spice and flavour mixes are added before being packed together. It is seen from the packaging that they are specifically packed for popcorn vending machines. Not for retail sale . The Ingredients mentioned on the packaging are: Corn, RBD Plamolien oil, Iodised Salt and some of them have added flavours such as Butter Flavour, Turmeric Powder, Natural Carotenoids, natural food colours etc. The corn kernels are only cleaned and flavors added. They do not undergo any of the processes of Chapter 7, 8 or 11. This product is essentially corn kernels to which oils salt and various spices, and flavours are added. But the essential natur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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