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TMI Blog2018 (12) TMI 1865X X X X Extracts X X X X X X X X Extracts X X X X ..... heese per se but have been converted into an article of cheese having the identity and characteristics of snack foods. Here it will be pertinent to mention that a number of similar items are available in the market which are normally based on flour, potatoes, soybeans, pulses etc. but all such items are not bought and sold as the ingredients of which they are predominantly composed (Potatoes, Flour, etc.) but as distinct snack food articles. Similar is the case of subject goods as after undergoing the manufacturing process and packaging, they lose the identity of cheese and acquire that of a snack food article made from cheese. It is found from the label/ packaging of the goods that the percentage of cheese is not more than 55%, which in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;impugned goods') is classifiable as 'cheese' under Heading 0406, and accordingly, subject to CGST and SGST at the rate of 6 per cent each under S. No. 13 of the Schedule-II appended to Notification No. 1/2017-Central Tax (Rate), dated June 28, 2017 ['Notification No. 1/2017-C.T. (Rate)'] and Notification KA.NI.-2- 836/XI-9(47)/17-U.P. Act-1-2017-Order-(06)-2017, dated June 30, 2017 ('Notification No. 836/17') respectively. (ii) Brief details about impugned goods (a) M/s. Savencia Fromage and Dairy India Private Limited, situated at A 41, Hoseiry Complex, Phase-2 Extension, Noida, Uttar Pradesh-201305 ('Applicant') is registered with jurisdictional authorities vide GSTIN 09AAACD3039PIZD The Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0)Tech./CGST-Noida/Div-VI/ Misc. Report/ 52/2018, dated 28-11-2018, as under : (i) Impugned goods i.e. Breaded Cheese is not classifiable as cheese under Heading 0406 @ 6% CGST + @ 6% SGST as impugned items is different from cheese classified under Heading No. 0406. As per Chapter 4 All other goods of this chapter not specified above are subject to GST @ 18%, therefore the impugned item needs to be taxed @ 9% CGST + @ 9% SGST. The impugned item may be classified under Tariff 2106 90 99 which includes Sweet meats commonly known as 'Misthan' or Mithai or called by any other name. They also include products commonly known as Namkeen, Bhujia, Chabena or called by any other name. Such products remain classified in these sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have submitted detailed wrote up, however they would like to submit the certain images of product to support their case. Discussion and finding 7. We have heard the Case, gone through the grounds of the appeal as well as the submissions made during the personal hearing. 8. We observe that the applicant sought Advance Ruling on the following issue :- Classification of 'Breaded Cheese' 9. The authority for advance ruling examined the case meticulously. It is noticed from their label and packaging that the impugned goods are being sold in the name of Cheese Balls (Garlic n Herbs) - Proprietary food : Snacks and Savories-Potato cereals, Flour or Starch Bread which indicates that they are being sold in the cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of cheese even after being coated with batter and bread crumbs and pre-cooked partially, as is done in the case of the subject goods. 13. In the above context, no method/ test has been prescribed in the relevant provisions (HSN, Custom Tariff, GST Provisions) to determine the character of cheese, in such a situation and in the context of a taxation statute like GST which taxes the supply of goods/ services, the relevant factor for determining the characteristics of cheese would be its identification as cheese per se in the commercial market. In other words, if the cheese balls under reference are bought and sold as cheese per se then that should be sufficient ground to hold that subject goods are indeed nothing else but cheese. 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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