Classification of goods - Jack Fruit Chips and Banana Chips ...

Unbranded Jack and Banana Chips Classified Under GST Heading 2008, Rule 3(a) Overrides General Descriptions.

March 14, 2022

Case Laws     GST     AAAR

Classification of goods - Jack Fruit Chips and Banana Chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME - classifiable as NAMKEENS or not - when there is a specific entry providing for the most specific description in the heading 2008 to the impugned products over the residuary heading description of heading 2106.90, the said impugned goods is held appropriately classifiable under heading 2008, by virtue of rule 3(a) of the rules for interpretation. In view of clear provisions in GST laws för interpretation of tariff, the contention of the appellant regarding common parlance understanding of a goods does not hold water, as is therefore rejected. - AAAR

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