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TMI Blog2024 (11) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the heading which occurs last in numerical order among those which equally merit classification. On account of this rule as well, the item merits classification under 2004 10 10. All items, other than item at Sl.No. 27 merits classification under HSN 2106 90 99. - SMT. GAYATHRI P.G., IRS SHRI. ABDUL LATHEEF K., MEMBER Authorized Representative : Sri. Sreejith Kuniyil, Chartered Accountant. 1. M/S HIC-ABF special foods (P) Ltd., 11/630-B Aroor Industrial development area, Project colony road, Aroor, 688534. (Hereinafter referred to as the applicant) is in the business of food products and are registered under GST Act 2017 with GSTIN 32AATFD1308H1ZO. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there are no proceedings pending on the issue against the applicant. 6. Personal hearing The applicant was granted opportunity for personal hearing on 21/06/2024. Sri. Sreejith Kuniyil, Chartered Accountant represented the applicant for personal hearing, and reiterated the contentions made in the application. 7. Discussion and conclusion. 7.1. The application is admissible as per sub section 2 (a) of section 97. 7.2. Except for Sl. No 27, which will be discussed separately, the issue involved is classification of pre-packed ready to eat items. The tax rates for goods falling under different classifications were notified vide Notification No 1/2017 Central Tax (Rate) dated 28-06-2017. As per explanation to the said notification, (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able and mixtures of vegetables'. It is evident that these items are not, as such, vegetables or mixtures of vegetables, but are food preparations made using vegetables and can be subject to direct use, or may be, after heating. Since no apt entries are found in Chapter 20, we need to inspect Chapter 21, which accommodates miscellaneous edible preparations. Supplementary notes 5 to Chapter 21 specifically states that Heading 2016 inter alia, includes (b) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, mil or other liquids), for human consumption. In the light of Rule 3 (a) of the Rules for interpretation of Tariff, we find that HSN 2106 provides a more specific description of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customer directly after opening the pack. Chapter 16 contains 'Preparations of meat, of fish...etc. 1602 50 00 is 'Other prepared or preserved meat, meat offal, blood ... of bovine animals. Mutton Curry, Mutton Roast, Beef Fry and Beef Roast, when packed in ready to eat form, constitutes ready to eat packaged food more specifically than 'prepared or preserved meat'. For the reasons explained in paragraph 7.3 above, we are of the opinion that these items also deserve classification under HSN 21069099. 7.6. The next set of items constitute 'Kerala Chicken Curry', 'Chettinadu Chicken Curry', 'Chicken Stew' and 'Chicken Biriyani', which the applicant claims to be classifiable under 1602 32 00. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory of 'ready to eat packaged food' rather than 'prepared or preserved fish'. The reason for arriving at this conclusion are as explained in paragraph 7.3 above. Thus, we are of the opinion that the right classification of these items is HSN 21069099. 7.8. This discussion applies to 'Prawn Chutney powder' which the applicant proposes to classify under 1605 29 00. This is a classification applicable to 'Aquatic Invertebrates' which is prepared or preserved. The applicant has mentioned that the product is ready to eat and can be consumed by the customer directly after opening the pack. We find that the Prawn Chutney powder' merits specific classification under HSN 21069099, since is 'ready to eat pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served through retort technology'. Thus we find that the apt classification is 2004 10 10, since both preparation and preservation is applicable to the vegetable). Further, as per rules for interpretation of Tariff-3. (c), when goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit classification. On account of this rule as well, the item merits classification under 2004 10 10. Given the observations stated above, the following rulings are issued; RULING Question No. 1. Whether the appropriate classification of the below goods is as follows. Sl. No. Description of Goods HSN Code 1. Puli Inji 2005.99.00 2. Sambar Curry 2005.99. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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