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2021 (12) TMI 373 - AAAR - GSTClassification of goods - poultry meal - classifiable under Chapter Sub Heading No. 2301 10 90 of the first schedule to the Customs Tariff Act, 1975 or under Chapter Subheading No. 1501 90 of the first schedule to the Customs Tariff Act, 1975? - applicability of Sl.No. 103 of the Schedule-I of the Not No.01/2017-CT (R) dated 28.06.2017 or entry No.19 of the Schedule-II of the Not. No. 01/2017-CT (R) dated 28.06.2017? HELD THAT:- For classification under Heading 2309 and the sub-headings/Tariff Items thereunder, the goods must be preparations of a kind used in animal feeding: which is admittedly not fulfilled in respect of the impugned poultry meal. The appellant, though stated in the grounds of appeal that the poultry meal is directly edible by animals, however they have not adduced any material to show or substantiate the said position. In terms of Rule 1 of the Interpretative Rules, the “terms of the headings” are the primary and the paramount criterion for classification. Heading 2301 covers “meals., of meat or meat offal” and admittedly the impugned goods are “poultry meal” made from chicken wastages etc. Thus, we find that the appropriate classification is under Tariff Item 2301 10 10 covering “Meat meals and pellets” and not under Tariff Item 2301 10 90 -'Other'. Since 'meat meal' finds a specific mention in 2301 10 10 they will merit classification under this heading as opposed to 2301 10 90 which is a generic entry. Therefore, the lower Authority's ruling to this extent, merits to be modified in accordance with Section 101 (1) of the GST Act. 2017 which specifically empowers modification of the ruling appealed against. The classification of the product “Poultry Meal” is concerned, it is held that the same falls under Heading 2301 of the Customs Tariff (applicable for GST purposes) and in particular, under Tariff Item No. 2301 10 10. Whether the poultry meal is covered by the exemption entry SI.No. 102 of Notification No.2/2017-C.T. (Rate) dated 28.06.2017 as claimed by the appellant or not? - HELD THAT:- The entry refers to both the classification i.e.. Chapter Heading / Subheading / Tariff Item and also specified description, in Col. (2) & (3) respectively. The impugned goods viz., 'Poultry meal' have been held to be classifiable under Heading 2301 of the Customs Tariff. The said Heading figures in Column (2) of the entry No. 102. However, the goods 'poultry meal' does not figure in the list of goods specified by description in Column (3) above. Hence, the poultry meal' is not eligible for the above exemption.
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