9911796707
TMI Blog2024 (6) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... , potassium chloride, fructo-oligosaccharide, glucose, mixed with refined sugar. Therefore it is clearly evident from the said label that the predominant ingredient is refined sugar - the product, though is not a natural honey but is similar to it and hence it qualifies to be an artificial honey. In the instant case, it is an admitted fact that the impugned product has composition similar to that of the honey and thus the impugned product plays a role comparable to flower honey (natural honey) when water is added to the feed powder. Thus the impugned product merits classification under heading 1702.90, on the basis of specific description. Rate of tax - HELD THAT:- In the instant case the impugned product merits classification under heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruling has been sought is with regard to Classification of Honey bee feed and the rate of tax thereon covered under the issues of Classification of any goods or services or both and Determination of the liability to pay the tax on any goods or services or both , which are covered under Sections 97 (2) (a) 97 (2) (e) respectively of the CGST Act 2017 and hence the instant application is admissible. 5. BRIEF FACTS OF THE CASE: The applicant furnished the following facts relevant to the issue: 5.1 The applicant intend to export honey bee feed, in the form of powder, which contains sugar and natural vitamins. It is used to feed honey bee, in liquid form, during off season (winter monsoon) in absence of natural food. This powder is converted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by their learned representative during the time of hearing. 10. The applicant intend to export the product Bee-Prime Feed , a honey bee feed that contains ingredients such as various vitamins, nutrients, minerals, amino acids etc., contained in honey and mixed with sulphur free refined sugar and pollen in an almost similar combination. It plays a role comparable to flower honey, when the feed is added to water. In view of the foregoing the applicant sought advance ruling in respect of the classification of their product and rate of tax, if applicable, thereon. 11. In view of the foregoing, we proceed to examine the classification of the impugned product. In this regard we invite reference to Explanations (iii) and (iv) appended to the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abel that the predominant ingredient is refined sugar. Further it is an admitted fact that the impugned product contains various vitamins, nutrients, minerals, amino acids etc., which are contained in honey and mixed with sulphur free refined sugar and pollen in an almost similar combination to that of the honey and thus the impugned product plays a role comparable to flower honey (natural honey) when the feed powder is added to water. Thus the product, though is not a natural honey but is similar to it and hence it qualifies to be an artificial honey. 13. The applicant submitted copy of the certificate of composition/Formula in accordance to which the impugned product contains L-Ascorbic acid-0.4%, L-Arginine - 1.5%, L-lysine hydrochloride ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sugars in solid form, sugar syrups and also artificial honey and caramel. Further explanation (C) to heading 1702 specifies that the term artificial honey applies to mixtures based on sucrose, glucose or invert sugar generally flavoured or coloured and prepared to imitate natural honey. Mixtures of natural and artificial honey are also included in this heading. In the instant case, it is an admitted fact that the impugned product has composition similar to that of the honey and thus the impugned product plays a role comparable to flower honey (natural honey) when water is added to the feed powder. Thus the impugned product merits classification under heading 1702.90, on the basis of specific description. 16. The general rules for the inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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