TaxTMI 
TaxTMI 
2019 (12) TMI 463
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....West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant is stated to be a manufacturer of confectionery products like cakes, rusks etc. Some of its products contain portions of cooked chicken, fish or egg. It seeks a ruling on wheth....
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....ussed above, this Authority examines the products of the Applicant in terms of their common characteristics. In Table below the products are analysed in terms of the cereal component, non-vegetarian component and the method of cooking. These parameters are chosen keeping in mind the categories in which food preparations are classified in the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act), which is followed in the GST Act for the purpose of classification. Table No Name of the product Cereal component Nonvegetarian component Method of cooking 1 Chicken internet Flour Chicken Baking 2 Chicken patties Flour Chicken Baking 3 Chicken sausage roll Flour Chicken Baking 4 Chicken cheese wrap Flou....
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....s so far been classifying the products under HSN 2106. The products contain more than 20% by weight of chicken meat. The products are preparations of meat instead of raw meat. They emerge as distinct food preparations through cooking when other ingredients are added and are separately identifiable as Chicken Kebab, Chicken Burger etc. The Applicant, therefore, argues that the products are classifiable under HSN 1601 instead of HSN 2106. In support of its argument, the Applicant refers to the decisions of CESTAT in Venky's Fast Food [2000 (124) ELT 939 (Tri-Dei)] = 1999 (4) TMI 361 - CEGAT, NEW DELHI. 2.2 The Applicant also submits a report on testing of the samples of its products to establish that the products contain more than 20% by wei....
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....pter Note 2 to Chapter 16 and EN, Chapter 16 the weight of meat to be considered at the stage when it is presented to the customer as foodstuff and not at the ingredient level before preparation of the food. 4.4 The Applicant argues on the strength of the test report referred to above that the products are preparations of meat, having more than 20% by weight of chicken meat after the ingredients are mixed and prepared into distinct food products. It also refers to the decision in Venky's Fast Food (supra) that the products, being preparations of chicken meat, should be classified under HSN 1601. 4.5 The decision in Venky's Fast Food (supra) is based on the Excise Tariff Act, as it stood before 2005. Extracts from Heading 1601 of ETA befor....
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.... The starting point for the appellant's pizza was wheat flour which was converted into pizza base and later topped either with vegetarian or non-vegetarian toppings or both. Pizza all over the world contained pizza base and cheese as basic ingredients. Use of meat as toppings in a specific variety of pizza did not make it food preparation based on meat, even if the meat content was more than 20% by weight. The court, therefore, upheld the appellant's view that pizza with chicken meat as topping was not to classified under heading 1601. Venky's Fast Food (supra) was distinguished. 4.7 In the present context, the products that survive as bakers' wares if the chicken meat is removed cannot be labelled food preparations based on meat. Chicken....