Home Case Index All Cases GST GST + AAAR GST - 2019 (4) TMI AAAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1545 - AAAR - GSTClassification of goods - Breaded Cheese - Whether the product ‘Breaded Cheese’ (‘impugned goods’) is classifiable as ‘cheese’ under Heading 0406 - taxable at the rate of 6 percent each under S. No. 13 of the Schedule-II appended to Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017? - HELD THAT:- The cheese forms most important constituent (55% of total volume) of the product and the impugned goods cannot be formed without cheese. The batter and bread coating are not essential and can be easily substituted. It is only cheese that differentiates the impugned goods from any other product. As Heading 0406 includes ‘processed cheese’, which may also contain cream or other dairy products, salts, spices, flavouring, colouring and water - it is undisputed that impugned goods are neither sweetmeat nor are they in the nature of namkeens, bhujia etc. The impugned goods thus are not coveted by Supplementary Chapter Note 6. The HSN and Explanatory Notes which form essential guidance for interpretation of any Heading make it abundantly clear that cheese which contain various additions that are battered or breaded and pre-cooked are included as ‘Cheese’ under Heading 0406. Ingredients and characteristics of the product with which we are concerned do not contain any material or feature, which will take the said product out of goods falling under Heading 0406. Thus, Goods under reference are classifiable under S. No. 13 of Schedule II of Notification 1/201 7 of Central tax (Rate). vide Heading 0406 and taxable @ 12% GST.
|