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2018 (12) TMI 476

Classification of an item - tutty-fruity - Whether Tutti-fruity be classified under HSN 08111010 or 20060000? - Held that:- The Customs Tariff Act, 1975 including the Section & Chapter Notes, General Explanatory Notes shall apply to the classification of the goods under GST also - Chapter 8 of the Customs Tariff Act of India relates to Edible fruits and nuts; peels of citrus fruit or melons. Tariff item 0811 deals with “fruits and nuts, uncooked or cooked by steaming or boiling in water, frozen, .....

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tallies with the process referred to in the explanation - thus the product tutti-frutti is rightly classifiable under CTH -20060000. - Ruling:- The Tutti-frutti being the product of papaya is covered under Chapter / Heading / Sub-heading / Tariff item 20 06 00 00. - AAR No. KAR ADRG 27/2018 - Dated:- 17-11-2018 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by Sri Neeraj Agarwal, Partner ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 .....

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uring and selling Tutty-fruity. b. Tutti-fruity is a colourful confectionery containing various chopped and usually candied fruits, or an artificially created flavouring simulating the combined flavor of many different fruits. It is often used in making tutti-fruity ice cream, bakery and confectionery. In India, tutti-fruity is candied raw papaya. These are always small cubical pieces often brightly coloured. The most common colour being red, tutti-frutti are also available in rich green and yel .....

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. Next it is washed and boiled in water and cooked with sugar, colour, presentative, citric acid until desired quality is attained iii. Once ready the product is dried and packed for sale. e. The product Tutti-frutti is primarily candied raw papaya and both chapters 8 and 20 cover fruits. However, on analysis of the process of preparation, boiling is an essential part of the process and chapter 8 specifically mentions the process of cooking by steaming or boiling in water whereas chapter 20 only .....

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on. (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. In view of the .....

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water, frozen, whether or not containing added sugar or other sweetening matter. 0811.10 - Strawberies 0811.20 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 0811.90 - Other This heading applies to frozen fruit and nuts which, when fresh or chilled, are classified in the preceeding headings of this Chapter (As regards the meanings of the expressions chilled and frozen , see the General Explanatory Note to this Chapter) Fruit and nuts which h .....

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0. Chapter 20 of CTH relates to preparations of vegetables, fruits, nuts or other parts of plants and Chapter Note no. 1 states that this chapter does not cover vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11l; The tariff item 20.06 deals with vegetables, fruits, nuts, fruit-peel and other parts of plants which are preserved by sugar (drained, glace or crystallised). The item in question is no doubt a fruit. 4.4.1 In this regard reference is made .....

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d flowers (violets, mimosa, etc.) Drained products are prepared by using a syrup (e.g. a mixture of invert sugar or glucose with a proportion of sucrose) which does not crystallize on exposure to the air. After impregnation the excess syrup is drained off leaving the product sticky to the touch. Glace products are obtained by dipping the drained product in a sucrose syrup which dries as a thin, shiny coating. Crystatlised products are prepared by allowing the sucrose syrup to penetrate into the .....

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