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2022 (2) TMI 1156 - AAAR - GSTClassification of goods - rate of GST - products are mixture of flours of cereals and dried leguminous or not - Dosai Mixes - Idly Mixes - Tiffen Mixes - Health Mix - Porridge Mixes - Circular No.80 dated 31.12.2018 issued by DOR, MOF, GOT - whether these products' classification as relied on circular No.80, would fall under mere mixture of flour of ground pulses and cereals and such flour improved by the addition of very small amounts of additives or not? HELD THAT:- On going through the details furnished by the appellant, it clearly shows that they are having ingredients of flour as major part, other spices are also added so as to entice the consumers to use them for consumption. Had it been mere mixture of dried leguminous vegetable flour, the common consumer does not attract to these products. Thus the products manufactured would certainly have value addition which would basically distinguish the products of the appellants from that of mere mixture of various flours of cereals. The explanatory note and entry in serial number 59 of Schedule I of Notification No. 1/2017- Central Tax Rate, dated 28-6-2017speaks about the flours of cereals and dried leguminous vegetables. Whereas the products of the appellants do contain the flour and the same is not meant for supply as flour but meant as dosai mix, idly mix, vada mix, tiffin mix, health mix and porridge mix which are the products for human consumption by way of cooking as directed in the container label. Hence these products are not mere mixture of dried leguminous vegetable or cereals and hence not classifiable under HSN 1106. The appellant has relied on the decision of Gujarat Advance Ruling Authority, in the case of IN RE: M/S. DIPAKKUMAR KANTILAL CHOTAI (TALOD GRUH UDYOG) , [2021 (1) TMI 693 - AUTHORITY FOR ADVANCE RULING, GUJARAT] claiming similarity between the products. Though Advance Ruling is applicable only to the person seeking the said ruling, the jurisdictional authority and the concerned Authority, it is pertinent to mention that the relied upon decision has been appealed by the Department and the Gujarat Appellate Authority in the said case of IN RE: SHRI DIPAK KUMAR KANTILAL CHOTAI (TALOD GRUH UDYOG) , [2021 (10) TMI 54 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT], has held that the Instant Mixes' are classifiable under CTH 2106 and are covered under Sr. No. 23 of Schedule-Ill of Notification No. 01/2017-C.T.(Rate) as amended and are leviable to GST @ 18%. Further the appellant at the time of personal hearing has stated that the learned State jurisdictional authority who has the administrative jurisdiction over the applicant, has stated that the applicant's products fall under the chapter heading 2106 attracting GST 5% as per Notification No.41/2017, dated. 14.11.2017 through their written submissions. It is worth mentioning that the remarks of the Jurisdictional Officer is not substantiated and it is his comments/opinion and this Authority is not bound by their observations. Further, Advance Ruling is a facility extended to the applicant to have clarity on the tax liability of their supplies being made/proposed to be made and this authority examines the facts independently - also, under Section 60 of the GST Act 2017, the appellants might have availed the opportunity of provisional assessment before the jurisdiction Assessing officer. Having failed to avail this, the appellant need not raise the issue before this forum. Appeal dismissed.
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