TMI Blog2018 (7) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... n those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to conditions as in the annexure I to the said notification - In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 the Central Government via N/N. 44/2017 Integrated Tax (rate) New Delhi dated 14.11.2017 has exempted, Inter-State supplies of goods, from the whole of the integrated tax leviable thereon. In the present case, the packing of the frozen carcasses done by them is only a medium of delivery and since these are not in pre-determined units, these packing cannot be termed as 'Unit Containers' - the packaging of frozen sheep/goat carcasses for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ach frozen carcass is put in LDPE bag (primary packing) which is sealed with a tie and no weight is mentioned on such LDPE bags. Thereafter, one or two of such LDPE bags are put in dust and moisture proof food grade HDPE bags (secondary packing). On such HDPE bags, contents including product name, firms name and brand, net weight, batch no., lot no., and instructions for consumption and preservation of such meat is printed. The frozen meat as packed above is then deliver in temperature controlled refrigerated vans with data-logger installed for continues monitoring. In the above backdrop of facts, the applicant has submitted the application for advance ruling on the following:- 1. What is the classification when frozen meat is sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined quantity or number which is indicated on such package. The applicant had cited several case laws where the definition of unit container had been discussed and adjudicated. After hearing and discussion in detail, the decision on the question sought to be answered was reserved which is being released today. Discussion and finding of the authority GST is chargeable as reference to value and at applicable rates. For the purpose of building a point of view reference is made to the IGST rate schedule. W.e.f. from 1st July, 2017 till 14th November, 2017 Schedule Il of the Notification no. 1/2017 - Integrated Tax (rate) dated 28 th June 2017 deals with the products which are subject to 12 % GST and entry No. 4 which pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr.No. Chapter/Heading/Sub-heading/Tariff item Description of Goods 1. 0204, 0207 All goods (other than fresh or chilled) and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which actionable claim or enforceable right in court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to conditions as in the annexure I] . A reading of the above mentioned entries would reveal that the items mentioned in tariff heading 0204 or 0207 [other than fresh or chilled] would be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A conjoint reading of the extracts of the above mentioned notifications reveal that on products of Chapter/Heading/Sub-heading/Tariff item 0204 and 0207 GST is chargeable subject to fulfilment of conditions as tabulated below: W.e.f. 1st July, 2017 to 14 th November, 2017 Must be frozen Must be packed in unit container W.e.f. 15th November 2017 Must be frozen Must be packed in unit container Must bear a brand. Since the applicant has sought advance ruling only on the question of taxability of the product viz a viz the packing being considered as unit container or not, it is worth understanding the meaning of the word unit container. As per the explanation appended with the above stated notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reas the items cleared by the respondents were not of uniform quantities. For this reason the goods in question which were cleared in plastic bags not sealed and not containing pre-printed quantities thereon, cannot be treated as unit containers for the purpose of classification of meat articles packed therein under CET sub heading 1601.10. In Surya Agro Oils Ltd. vs CCE, Indore, 2000(116) ELT, 514 , The Hon'ble bench had held the HDPE sack weighing 20 Kg each of pasta comprising of 2 LDPE bags weighing 10 Kg each was held to be a 'Unit Container' by observing that the HDPE bag contained LDPE bags of 10 Kg each, which were standardised. In view of the above decisions of the Hon'ble Tribunals and the understanding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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