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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Classification of goods - rate of tax - classifiable as NAMKEENS ...

Case Laws     GST

July 14, 2021

Classification of goods - rate of tax - classifiable as NAMKEENS or not - jack fruit chips sold without BRAND NAME - Frying and roasting are two popular cooking methods that both use high temperature. It is not necessary that both the conditions are to be cumulatively satisfied for classifying a product under the category of roasted and fried products - Applying the principles of interpretation in Rule 2 of the General Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975 the Jackfruit Chips, Tapoica Chips and Potato Chips (Whether salted/ masala or otherwise) are classifiable under Tariff Heading 2008 19 40 of the Customs Tariff Act, 1975. - AAR

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