TMI Blog2018 (12) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... n requirement for a commodity to be classified under the tariff heading 08.11 must be: They are fruits and nuts, a. uncooked or cooked by steaming or boiling in water; b. frozen; c. Whether or not containing added sugar or other sweetening matter - The explanatory notes also provide that the heading 08.11 applies to fruits which may have been cooked by boiling and are then frozen - In the instant case the flow chart provided by the applicant, though shows boiling of the fruit, does not indicate the freezing of the fruit consequent to processing. Therefore, the product as presented by the applicant does not qualify classification under Tariff Heading 08.11. Reference is made to the explanatory notes to the Hormonised Commodity Description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under HSN 08111010 or 20060000. 3. The applicant furnishes some facts relevant to the stated activity: a. Wonderfrutz Products LLP is in the business of manufacturing 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 yellow colours. These are used in various bakery products includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serving by sugar and is silent on the process of cooking / boiling, f. Hence, the applicant is of the opinion that since both cooking and adding sugar are an essential part of the process of preparing Tutti-frutti, the HSN code 0811 10 10 is the correct classification for the product tutti-frutti or candied raw papaya. 4. FINDINGS DISCUSSION: 4.1 The submissions of the applicant have been examined as it is seen that the product tutti-frutti is manufactured out of fruits, especially raw papaya, which is first stored in brine solution after peeling and then cut into cubes, later washed and boiled in water and cooked with sugar, colour, preservative, citric acid. Lastly, the product is dried and packed for sale. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r not containing added sugar or other sweetening matter. 4.3.1. In this regard reference is made to the explanatory notes to the Hormonised Commodity Description and Coding System, with respect to the CTH 0811, which is appended below: 08.11 - Fruit and nuts, uncooked or cooked by steaming or boiling in 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 chil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained, glace or crystallised). The item in question is no doubt a fruit. 4.4.1 In this regard reference is made to the explanatory notes to the Hormonised Commodity Description and Coding System, with respect to the CTH 2006, which is appended below: 20.06 - Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized). The products of this heading are prepared first by treating the vegetables, fruit , nuts, fruit-peel or other parts of plants with boiling, water (which softens the material and facilitates penetration of sugar) and then by repeated heating to boiling point and storage in syrups of progressively increasing sugar concentration until they are sufficiently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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