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2021 (10) TMI 147 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARATClassification of goods - rate of GST - Rice Bran (22+Oil) - to be classified under Chapter heading 38259000 and attracts rate 9% CGST and 9% SGST under vide Sr.No.98 of Schedule III of Notification No. 1/2017- Central Tax (Rate) of CGST Act? - HELD THAT:- The product of the appellant is classifiable under Tariff Item 2302 40 00 of the CTA, 1975. Even otherwise, the product of the appellant cannot be classified under Chapter Heading 3825 of the CTA, 1975 which covers Residual products of the chemical or allied industries, not elsewhere specified or included, Municipal waste, sewage sludge, clinical waste, waste organic solvent, wastes of metal pickling liquors etc. Applicable rate of GST - HELD THAT:- Admittedly, the product of the appellant does not conform to any other description of the said entry at Sr. No. 102 of Notification No. 2/2017-Central Tax (Rate) viz. Aquatic feed, Poultry Feed etc. - It is settled principle of law that the exemption notification needs to be construed strictly and the burden to prove its entitlement is on the person (assessee/ appellant) claiming it. The product ‘Rice Bran (102+ Oil)’ of the appellant is not covered by entry at Sr. No. 102 of Notification No. 2/2017-Central Tax (Rate), as amended. The product of the appellant cannot be termed as ‘Rice Bran’ within the meaning of the said term as understood in the common or industry parlance. Merely because the appellant has given the name ‘Rice Bran (22+ Oil)’ to its product, which otherwise is not ‘Rice Bran’, the said product cannot be held to be ‘Rice Bran’. Therefore, the product of the appellant is not covered by Sr. No. 103B of Schedule – I of Notification No. 1/2017-Central Tax (Rate), as amended - the product of the appellant is classifiable under Chapter Heading 2302 and conforms to the description ‘Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants’ - the said product is covered by entry at Sr. No. 103A of Schedule – I of Notification No. 1/2017-Central Tax (Rate), as amended and is leviable to Goods and Services Tax @ 5% ad-valorem.
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