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TMI Blog2022 (5) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... estly arbitrary and violating Articles 14 as well as 19(1)(g) of the Constitution of India; B. This Hon'ble Court may be pleased to declare that the advance ruling appellate orders passed in the case of other taxable persons having identical facts and circumstances are binding on all authorities who are subordinate to the Chief Commissioners of CGST and SGST which constitute the advance ruling appellate authority; C. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned show cause notice dated 28.02.2022 along with Form GST DRC -01 dated 07.03.2022 (annexed at Annexure A) as being wholly without jurisdiction, arbitrary an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General of Goods and Services Tax Intelligence, Surat Zonal Unit, is of the view that the product manufactured by the writ applicants, cannot be compared and put at par with Papad. 3. In such circumstances referred to above, a show cause notice came to be issued by the Joint Director, Directorate General of GST Intelligence, Surat Zonal Unit, dated 28.02.2022 calling upon the writ applicants to show cause as to why; (i) Integrated Goods and Services Tax (IGST) amounting to Rs.6,17,51,869/-, Central Goods and Services Tax (CGST) amounting to Rs.27,46,174/-, State Goods and Services Tax (SGST) amounting to Rs.27,46,174/- for the period from July, 2017 to March, 2020, as per Annexure - A of this notice, should not be demanded and recovered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and SGST ?" 6. It appears that the Appellate Authority for Advance Ruling while answering the aforesaid question also observed something relating to the unfried fryums. We quote few relevant observations made by the Appellate Authority in its order as under: "39. We find that the appellant contends that their impugned product falls under the entry No. 96 of Not. No. 02/2017-CT (rate) dated 28.06.2017 which attracts NIL rate of GST. The relevant entry No. 96 of Not. No. 2/2017-CT (Rate) dated 28.06.2017 is reproduced as under: Sr.No. Chapter/Heading/Sub-heading/Tariff item Description of Goods 96. 1905 Papad, by whatever name it is known, except when served for consumption 40.1 From the above entry, it can be deduced that all type ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 parlance. [paras 18, 31, 34]" 40.2 The Hon'ble Supreme Court of India in case of CCE, Nagpur v. Shree Baidyanath Ayurved Bhawan Ltd. [2009 (237) E.L.T. 225 (SC)] has held that, Common parlance test continues to be one of the determinative tests for classification of a product whether medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und, square, semi-circle, hollow circle with bars in between or square with bars in between intersecting each other or shape of any instrument, equipment, vehicle, aircraft, animal type Papad. Similarly, calling product in question of different shapes and sizes by Fryums does not change the basic character of the product and the product in question remains papad. We accept that traditionally PAPAD is round shaped but the PAPAD is ready cook product and can be consumed after roasting or frying in oil and consumed as snacks with the Indian meal or soup. Similarly, the product in question of different shape and size is a ready to cook product and can be consumed after roasting or frying in oil and consumed as snack. Further cereal flour of Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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