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2021 (7) TMI 540 - AAR - GSTClassification of goods - rate of tax - classifiable as NAMKEENS or not - jack fruit chips sold without BRAND NAME - covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax (Rate) N/N.1/2017 or not? - classifiable under HSN code 1903 - roasted and salted / salted / roasted preparations such as of ground nuts, cashew nut and other seeds when sold without a brand name - to be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) N/N. 1/2017 - salted and masala chips of Potato and Tapioca when sold without a brand name - to be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017. HELD THAT:- Chapter 20 of Customs Tariff specifically covers 'Preparations of vegetables, fruits, nuts or other parts of plants. As per Chapter Note 1 (a) to Chapter 20, the Chapter does not cover vegetables, fruits or nuts prepared or preserved by the processes specified in Chapter 7, 8 or 11. Therefore, all the vegetable, fruit or nut products or preparations made other than by the processes specified in Chapters 7, 8 or 11 are included in the Chapter 20. The processes specified in Chapters 7, 8 or 11 mainly include freezing, steaming, boiling, drying, provisionally preserving and milling. Therefore, any vegetable, fruit, nut or edible parts of plant which is prepared or preserved by any other process than these are liable to be classified under Chapter 20. Chapter Heading 2008 of the Customs Tariff covers all roasted and fried vegetable products. 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. Roasted /salted / roasted and salted Cashew nuts - Ground nuts - other nuts - HELD THAT:- There are specific headings under Chapter 20 that covers the products. Accordingly, roasted /salted / roasted and salted Cashew nuts are classifiable under Tariff Heading 2008 19 10, and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under Customs Tariff Heading 2008.19.20 of the Customs Tariff Act, 1975. Rate of tax - HELD THAT:- On a plain reading of entry at SI No. 40 of Schedule II of N/N. 01/2017 Central Tax (Rate) dated 28.06.2017, it is evident that all the products that fall under Chapter Heading 2008 of the Customs Tariff Act, 1975 attract GST @ of 12 %.
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