Home Case Index All Cases GST GST + AAR GST - 2022 (3) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 1363 - AAR - GSTClassification of services - rate of GST - Ready to Eat popcorn sold in retail packages - HELD THAT:- As seen from the facts of the case the tariff heading ‘2008’ pertains to a class of commodities covering fruits, nuts and other parts of plants and not the preparations pertains to cereals etc., which are enumerated in the competing tariff entry ‘1904’. Therefore the commodity under question clearly does not fall under tariff head ‘2008’ - Regarding the contention of the applicant with respect to classification of RTE popcorn under a general tariff heading ‘2016’ it is to inform that, the Hon’ble Supreme Court of India in a catena of case laws held that a general entry or a residual entry will be preferred for a classification of commodity only in the absence of a specific entry. Hon’ble Supreme Court of India in the case of DUNLOP INDIA LTD. & MADRAS RUBBER FACTORY LTD. VERSUS UNION OF INDIA AND OTHERS [1975 (10) TMI 94 - SUPREME COURT] held that “when an article has, by all standards, a reasonable claim to be classified under an enumerated item in the Tariff Schedule, it will be against the very principle of classification to deny it the parentage and consign it to an orphanage of the residuary clause. Thus when a specific entry is available for enumerating the commodity ‘RTE popcorn’ to relegate it to the orphanage of the residuary entry will be against the principle of classification as held by Hon’ble Apex Court in the above precedents. Hence RTE popcorn is classifiable under tariff head ‘1904’ enumerated at Serial No. 15 of Schedule III of Notification No. 01/2017 dated: 28.06.2017 - thus, HSN classification is ‘1904’ and the rate of tax is 9% SGST & CGST each.
|