TMI Blog2020 (4) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... le feed. The composition of the poha bran contains oil to the extent of 3 to 4 % and fibre to the extent of 35%. Hence poha bran is nothing but Rice bran - As for as classification of Poha bran is concerned the said goods can be classified under HSN chapter /heading vide HSN 2302 40 00. The present classification applied by the applicant for Poha bran under HSN 2304 00 90 is incorrect as it is applicable to those from soyabean. Taxability - HELD THAT:- The poha bran, which is same as Rice bran is covered under entry no. 103B of Schedule I of Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 6/2018 - Central Tax (Rate) dated 25.01.2018 and the same is liable to tax at 2.5% from 25.01.2018 under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Poha Bran or Avalakki Bran is an by-product obtained while manufacturing Poha or Avalakki and is used as food for consumption, poha bran which is in powder form with fibre content of 35% and oil content of 2% to 3%, is invariably used as an ingredient in cattle feed manufacturing units. PERSONAL HEARING / PROCEEDINGS HELD ON 02.01.2020 4. Sri. Shiva Kumar M.C, Proprietor of the applicant appeared for personal hearing proceedings held on 02.01.2020 reiterated the facts narrated in their application. 4.1 The applicant states that while making poha bran, the paddy is soaked in water to the extent of twenty four hours and subjected to roasting process followed by paddy hulling process and afterwards three by products ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Poha or Avalakki manufacturing process from paddy. Both rice bran and poha bran are derived from Paddy and the constituents of both are same. They are given different commercial narnes due to the different process of manufacture which give rise to them. Both are used as ingredient for manufacturing of cattle feed. The composition of the poha bran contains oil to the extent of 3 to 4 % and fibre to the extent of 35%. Hence poha bran is nothing but Rice bran. 6.4 As for as classification of Poha bran is concerned the said goods can be classified under HSN chapter /heading vide HSN 2302 40 00. The present classification applied by the applicant for Poha bran under HSN 2304 00 90 is incorrect as it is applicable to those from soyabean. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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