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2018 (9) TMI 1864 - APPELLATE AUTHORITY FOR ADVANCE RULING UTTAR PRADESHClassification of goods - peeled sliced Pineapple, put up in air tight unit container in sugar syrup - Appellant is of the view that during the entire process the basic nature of the 'pineapple' remains unchanged and it is used as 'fresh pineapple' and therefore their product should be classifiable under HSN Code 0804 - HELD THAT:- In the instant case the pineapple is peeled and cut into slices, steamed/boiled, cooked and packed in air tight containers in sugar syrup. Hence, the view of the appellant that the basic nature of their product remains unchanged is not acceptable. In the instant case, the sugar is being used as only a sweetener and not as a preservative i.e. for the purpose of preserving the inherent nature of pineapple. Besides, products classifiable under Chapter 20 do not cover fruits which are prepared or preserved by the processes specified in Chapter 8, as per Chapter Note I(a) of Chapter 20 of Customs Tariff. Under Tariff item 0811, the fruits are cooked by steaming or boiling in water, which is also the case with the appellant's product. Under Chapter 20, the products are generally having longer shelf life and the fruits are not clearly identifiable being preparations of fruits, in case of Chapter '8' the goods have a short shelf life, once the can is opened and the fruit i.e. pineapples slices, are clearly identifiable as such. Thus, the product supplied by the appellant is covered under Tariff Item No. 0811 and not under Tariff Item 2008.
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