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2018 (12) TMI 476

neral 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, whether or not containing added sugar or other sweetening matter. - It becomes evident that the main 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 .....

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KGST Rules 2017, in form GST ARA-Ol discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a partnership firm engaged in the manufacture and selling of Tutty-fruity and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: a) Whether Tutti-fruity be 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 o .....

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t 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 mentions preserving 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 t .....

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ter. From the above it becomes evident that the main requirement for a commodity to be classified under the tariff heading 08.11 must be - 1. 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. 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 go .....

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eserved 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 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 .....

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