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TMI Blog2022 (2) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Mango Pulp - HELD THAT:- As there is no specific description of mango pulp/puree. , under GST tariff notification, the entry no. 453 of Schedule-III of Notification No.1/2017--Central Tax (Rate) dt: 28.06.2017 is applicable, which is a residuary entry covering goods which are not specified in Schedules I, II, IV, V, VI of the Notification, attracting the tax rate of 18%. Thus, 'Mango Pulp /Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST 18%, by virtue of entry No.453 of Schedule III in Notification No.1/2011-Central Tax (Rate) Dated 28.06.2017. - AAAR/AP/ 03(GST)/2022 - - - Dated:- 20-1-2022 - SRI SURESH KISHNANI AND SRI S. RAVI SHANKAR NARAYAN, MEMBER Authorized Representative : Sri R. Narasimha Murthy (Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Puree': 2.1 The appellant called for attention towards an observation made in the impugned order that the Chapter 0804 not only covers Edible fruit and nuts but also includes chilled fruits and nuts in the same heading. However, the present product being pulp, the said entry is not applicable to the product under consideration. The Appellant submitted that the product being manufactured, i.e., mango pulp is not merely fresh pulp or dried, but it is cooked in the sense the pulp is subject to pre-heating to the tune of 60 to 80 degrees and also sterilized before packing. In view of the above, the contention of the original authority in discarding the classification under Chapter 0804 is in tune with the chapter notes. 2.2 In response to the above, the Appellant submits that the product Mango Pulp is specifically covered under Chapter Heading 0804. However, the present product is not merely fresh fruit or dried fruit. As already submitted, the mango pulp is processed by pre-heating the product to the tune of 60 to 80 degrees and also sterilized before packing. In view of the above, the Appellant alternatively requested the classification of the product under Chapter Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate) dated 28-6-2017. In view of the above, the rate of 18% as held by the Advance Ruling Authority is not legally correct and proper. 3. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 14.12.2021. The authorized representative, Sri R.Narasimha Murthy attended and reiterated the submissions already made. 4. Discussion and Findings: We have gone through the entire submissions made by the appellant along with the Ruling pronounced by the Authority for Advance Ruling. On perusal of the appeal and submission made by the appellant at the time of Hearing, it is observed that the main issue of contention is the classification of the product `Mango Pulp/Puree' and it's taxability thereon. 4A Classification of the product Mango Pulp/Puree: 4.1 The Appellant in paragraph 2.1 of the grounds of appeal, has contended that chapter 08 covers only the Edible fruit and nuts and also chilled fruits and nuts and the said entry 0804 is not applicable to the product under consideration, 'Mango Pulp'. In this context, it is pertinent to note that the Explanation to the Rate Notification No. 1/2017-Central Tax (Rate) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paragraphs 2.2 and 2.3, the appellant requests the classification of the product under Chapter Heading 2007 and submits that the Mango Pulp is 'Fruit Puree obtained by cooking'. The appellant draws attention to Chapter Note 5 to Chapter 20, according to which the expression- obtained by cooking means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means. This Authority disagrees with the contention of the appellant in view of the following. There is a specific entry for 'Mango pulp' under chapter 8, and it is also mentioned categorically in Notes to chapter 20 that, 'the fruits or nuts prepared or preserved by the processes specified already in Chapter 8 shall not be covered under chapter 20'. The excerpt of the chapter notes is presented below. CHAPTER 20 Preparations of vegetables, fruit, nuts or other parts of plants NOTES: 1. This Chapter does not cover: (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; In this regard this authority opines that the product shall i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried , the words and brackets, Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried , shall be substituted The above amended notification reveals that Mangoes sliced, dried are taxable @ 5010- while it is silent on 'Mango Pulp'. As there is no specific description of mango pulp/puree. , under GST tariff notification, the entry no. 453 of Schedule-III of Notification No.1/2017--Central Tax (Rate) dt: 28.06.2017 is applicable, which is a residuary entry covering goods which are not specified in Schedules I, II, IV, V, VI of the Notification, attracting the tax rate of 18%. S.No Chapter/Heading/ Sub-heading/Tariff item Description of Goods 453 Any chapter Goods which are not specified in Schedule I, II, IV, V or VI In view of the foregoing, we rule as under. ORDER We hereby modify the Order passed by the Authority for Advance Ruling vide AAR No. 16/AP/GST/2021 Dated 07.07.2021 and hold that the 'Mango Pulp /Puree' is cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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