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2023 (9) TMI 162 - AAR - GSTClassification of goods - Crackle, containing the ingredients Sugar, Cashew Nuts, Butter, Liquid glucose and other permitted Flavours - classified under the Tariff Heading 1704 enumerated at Serial number 32AA of Schedule III of Notification No. 01/2017 as a Sugar boiled confectionery or not - HELD THAT:- As per HS explanatory notes, Heading 1704 of HSN covers most of the sugar preparations which are marketed in a solid or semi-solid form and generally suitable for immediate consumption thus collectively referred to as sweetmeats, confectionery or candies (based on C.B.E & C FAQs issued on 29-09-2-17), Where as ,'Sugar boiled confectionery' is sugar and water, etc, boiled at such a temperature that practically no water remains and a vitreous mass is formed ,is bought and consumed by end users. In the present scenario, the impugned product is sold only to ice-cream manufactures. As per the submissions of the applicant, the impugned products are not meant for consumption by the end users directly but are used in the process of ice-cream making, specifically used as toppings only. Hence, the impugned product under the name “N.B.S. Crackle “which is an industrial input cannot be classified under “sugar boiled confectionery”. The product by name “Crackle”, manufactured and supplied by the applicant containing the ingredients Sugar, Cashew Nuts, Butter, Liquid glucose and other permitted Flavours, not to be classified under the Tariff Heading 1704 enumerated at Serial number 32AA of Schedule III of Notification No. 01/2017 as a Sugar boiled confectionery.
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