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2021 (8) TMI 492 - AAR - GSTClassification of goods - banana chips (made out of both raw as well as ripe banana) sold without BRAND NAME - classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule I of Central Tax (Rate) Notification No.1 of 2017? - Sharkarai Varatty sold without BRAND NAME - classifiable as SWEET MEAT and are covered by HSN Code 2106.90.99 and taxable under Entry 101A of schedule I of Central Tax (Rate) Notification No.1 of 2017? - roasted and salted / salted / roasted preparations such as of ground nuts, cashew nut and other seeds sold without a brand name - classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017? - salted and masala chips of potato and tapioca classifiable as namkeens and when sold without a brand name - classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule I of Central Tax (Rate) Notification 1 of 2017? HELD THAT:- Any vegetable, fruit, nut or edible parts of plant which is prepared or preserved by any other process than these are liable to be classified under Chapter 20. Chapter Heading 2008 of the Customs Tariff covers all roasted and fried vegetable products. Frying and roasting are two popular cooking methods that both use high temperature. It is not necessary that both the conditions are to be cumulatively satisfied for classifying a product under the category of roasted and fried products. When according to chapter notes and description of tariff items the products are classifiable under specific headings of Chapter 20, they cannot be classified under Heading 2106 as food preparations not elsewhere specified or included. Applying the principles of interpretation in Rule 2 of the General Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975 the Banana Chips, Sharkara Varatty, Tapioca Chips and Potato Chips (Whether salted/masala or otherwise) are classifiable under Tariff Heading 2008 19 40 of the Customs Tariff Act, 1975. Regarding classification of roasted /salted / roasted and salted Cashew nuts, Ground nuts and other nuts there are specific headings under Chapter 20 that covers the product - Accordingly, roasted /salted / roasted and salted Cashew nuts are classifiable under Tariff Heading 2008 19 10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under Customs Tariff Heading 2008.19.20 and is liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. All the products that fall under Chapter Heading 2008 of the Customs Tariff Act, 1975 attract GST@ 12%.
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