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TMI Blog2019 (10) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... r shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f application fees of Rs. 5,000/each under sub-rule (1) of Rule 104 of CGST rules 2017 and TNSGST Rules 2017. 2. In the application the applicant has contended that their firm has been supplying dried coconut (Shelled and peeled) which is an edible product and is consumed by the general public as edible dry fruit/ nut and therefore it comes under the HSN Code 08011920 and he is exporting to forei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... munity.; keeping all this use in mind the legislature has levied "Edible Dry Coconut" under heading "Fruit & Nut" for Human consumption while "copra" which finds its entry at 1203 under the heading "Oil Seed" unfit for human consumption and is absolutely an industrial item used for the expression of making coconut oil and that In India, people term and distinguish Copra as Edible and Milling. ; Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appropriate heading. 3. The applicant was given an opportunity to be personally heard on 30.08.2019. However, the applicant vide their letter dated 21-08-2019 received in this office on 26.08.2019 has stated they are withdrawing their application as they have already applied for Provisional assessment. 4. In view of the above facts, we rule as under. RULING The application filed by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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