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2020 (8) TMI 449 - AAAR - GSTClassification of goods - portions of cooked chicken, mutton, fish, eggs etc - whether classifiable under HSN 1601 as they contain more than 20% by weight of meat? - challenge to AAR decision - HELD THAT:- The moot question is thus whether the products for which classification has been sought contain more than 20% by weight of chicken meat or fish or eggs are claimed by the appellant, and if so whether they fall under chapter 16 - The WBAAR ought to have considered this point when admitting the products for classification. Food preparations containing more than 20% by weight of sausage meat, meat offal, fish etc. are included in chapter 16 (Chapter Note 2 to Chapter 16). According to chapter Note 2 to Chapter 16 and Explanatory Note to Chapter 16 the weight of meat ought to be considered at the stage when it is presented to the customer as foodstuff and not at the ingredients level before preparation of the food. It is clear from the test reports submitted during the course of hearing that the tests were conducted on the final marketable products and in each of the twenty eight products the quantity of chicken meat or fish or eggs is found to be more than 20% be weight. No arguments were put forward by the Respondents in contrary to the test reports - Further food preparation containing more than 20 % by weight of sausage meat, meat offal, fish etc. are included in Chapter 16 and the weight of meat ought to be considered at the stage when it is presented to the customer as foodstuff and not at the ingredient level before preparation of the food. The test reports clearly certifies that the final products except products of Sl.No. 7 and 26 to 28 contain more than 20% by weight of chicken and they are marketed as non-vegetarian confectionary or chicken based confectionary. Chicken cutlet cease to be a cutlet if chicken is removed and thus is clearly a meat based products. Thus it can be included that the chicken based products are classifiable under HSN 1601 and not under the residual entry of 2106. The products with main components of filling of chicken except products of Sl.No. 7 and 26 to 28 are classifiable under HSN 1601 - the decision of AAR modified.
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