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TMI Blog2021 (7) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ied papad as follows: (i) The raw materials required are wheat flour, rice flour, salt, various spices powder, hing, lentil beans powder, papadkhar and oil. (ii) The stages of production process are as follows: Mixing of raw material: All the raw materials like wheat flour, rice flour, spices, salt, oil and other raw material are mixed with water in their unique proportion in the mixture machine for approximately 20 minutes until all the flours are equally mixed up with each other. The mixed flour is collected in various SS trolly called Batch. Cooking of mixed material: The batch is sent for cooking, where the batch is emptied in the cooking machine. After cooking the batch, it comes in the form of Hot Dough thick sheet. Then apply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orming or shaping machine. Cutting: The formed sheets pass through various types of forming rollers. The rollers cut the sheet in the desired size and shape and send the sheet to the Drying Separating machine. Drying: The sorted puripapad is then sent to the Continuous Dryer where it is dried up to 3 to 4 hours and then sent to shifter through conveying system. Packing: The final product puripapad comes out of the shifter and then they are manually inspected and sent to the packing department. 4. The applicant has further submitted as follows: (i) On the basis of production process, raw material used, HSN analysis, trade parlance etc., they contend that their product Papad is an Indian food prepared mainly with the ingredients like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he outset we would like to make it clear that the provisions of CGST Act, 2017 and GGST Act, 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the GGST Act. 8. We have carefully considered all the submissions made by the applicant. The applicant has submitted that main ingredients of their goods are wheat flour, aata, rava, salt, sago starch (for flour binding), papadkhar and oil etc. For 'different shape and size papad' whereas for 'puripapad', the main ingredients are wheat flour, aata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 04. The chapter also covers pastrycooks products and biscuits even when not containing flour starch or other cereal products. 9. The ingredients of the subject goods are covered under Chapter 10 and 11 of Customs Tariff Act. The question remains whether the said Goods of the applicant can be termed as 'Papad. The product 'Papad' is an eatable item, originated and mainly consumed in India. We find that for determination of the correct classification of any product, ingredients used in the manufacture of the said product are a decisive factor. In the case of Manual Commodities Pvt. Ltd. Vs. Collector of Customs [1992-59-ELT-189-Tribunal], the H'ble Tribunal was of the view that the classification on the basis of predominant contents is gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n absence of statutory definition in precise terms, it is construction of words, entries and items in taxing statutes in terms of their commercial or trade understanding, or according to their popular meaning - It operates on standard of average reasonable person who is not expected to be aware of technical details of goods - It is construction in sense that people conversant with subject-matter of statute, attribute to it - Rigid interpretation in terms of scientific and technical meanings is to be avoided - However, when legislature has provided a statutory definition of particular entry, word or item in specific, scientific or technical terms, then, interpretation ought to be in accordance with that meaning and not according to common pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pad has been prepared manually, in round shape. However, when ingredients and process are similar to 'papad', then the product in question is nothing but a kind of 'papad' irrespective of their shape and size. 13. Now would it be proper to group the subject goods which are having Round shape, manufactured by using ingredient of cereal flour and the products having the same characteristic and uses but different shapes and sizes. We find that for classification of product, the ingredient, uses and common parlance test is decisive factor and not the name. In this regard, we rely upon the following judgements on the subject matter: (i) Hon'ble Supreme Court of India in case of Shiv Shakti Gold Finger Vs. Assisstant Commissioner, Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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