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GST - Highlights / Catch Notes

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Classification of goods - Crackle - The AAAR held that, the ...


"Crackle" Classified as Sugar-Boiled Confectionery Under Tariff Heading 1704, Correcting Schedule Misstatement.

February 22, 2024

Case Laws     GST     AAAR

Classification of goods - Crackle - The AAAR held that, the product by name "Crackle" manufactured and supplied by the appellant containing the ingredients Sugar, Cashew Nuts, Butter, Liquid glucose and other permitted Flavours, should be classified under the Tariff Heading 1704 enumerated at Serial Number 32AA of Schedule -II (wrongly mentioned as Schedule-III) of Notification No. 01/2017-CT(Rate) as a Sugar Boiled Confectionery.

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