TMI Blog2021 (1) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... on of milk from such cattle along with increasing their immunity against the diseases. Thus, it is evident that the impugned product is perceived as cattle food having the aforementioned specific uses - The explanatory notes clearly say that molasses is not covered under heading 2303 but under 1703. A larger part of the Appellant s product consists of molasses and molasses itself are covered under heading 1703. Moreover, it is also made clear that molasses prepared as animal food fall in heading 2309. Therefore, it is clear that the product of the Appellant does not fall under Heading 2303 but falls under Heading 2309. The Appellant has, neither in the written submissions nor during the hearing, given any concrete reasons or grounds to support his contention that the product does not fall under Heading 2309 but under Heading 2303. As regards the Appellant s contention that the impugned product is not fed to the cattle in isolation but the same is fed by mixing with the other fodders in fixed prescribed dosage, and thereby, not deserving to be qualified as cattle feed, it is opined that the said fact about the impugned product would not have any bearing, whatsoever, on the status of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MUST Act. 2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [ hereinafter referred to as the CGST Act and MGST Act ] by M/s. Madhurya Chemicals, Sr. No. 143 - 144, Industrial Estate, Kopargaon, Dist - Ahmednagar, 423601. ( the Appellant ) against the Advance Ruling No. GST-ARA-33/2019-201B-40, dated 18.03.2020. = 2020 (7) TMI 510 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA , pronounced by the Maharashtra Authority for Advance Ruling (herein after referred to as MAAR). The said Appeal has been filed along with the application for the condonation of delay of 30 days from the due date as prescribed under proviso to Section 100(2) of the CGST Act, 2017. The Appellant has attributed the said delay to the closure of their offices on account of the ongoing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rich source of calcium, phosphorus and minerals. Jatamansi Anti - stress, Galactogogue. Hadjog Rich source of calcium, phosphorus and minerals. Ahaliv Galactogogue increases and stimulate milk process. Kalmegh Digestive and liver tonic. Shepa Galactogogue. Ashwagnadha Galactogogue, anti - stress and immunity booster. Brahami Anti - stress and immunity booster. Sharpunkha liver tonic and digestive Shatavari Galactogogue, anti - stress, stimulates and increasing process of milk formation Jivanti Galactogogue, anti - stress, stimulates and increasing process of milk formation Gulvel Rich source of vital minerals, Galactogogue Vidarikand Rich source of vital minerals, G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the following grounds of Appeal: 4.1 That even after submitting the copy of International Journal of Science, Envoirment and Technology VOL. 5, No. 3, 2016, Page Nos. 1243 to 1250 written by S. Senthil Kumar, T. Suganya, K. Deepa, J. Muralidharan and K. Sasikala of Department of Animal Nutrition is given, the MAAR has not taken the cognizance of the same; 4.2 That the conclusion written in said journal has been quoted by the Appellant as under: (Quote) The added benefits off feeding molasses have been quantified by numerous research studies. There is no doubt molasses is excellent source of energy and minerals for ruminants. It can be fed in various ways and is very useful in many situations. Cattle and small ruminant s producers can feel confident feeding molasses, knowing that they are a safe and economical supplement . (Unquote) 4.3 That the Order by the MAAR has been passed without considering submissions made by the Appellant, and hence, the order passed by the MAAR is not relevant. DEPARTMENT S SUBMISSIONS 5. The jurisdictional officer, in the subject appeal, has made the following submissions: 5.1 That classification of Shatamrut Chya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 23.03 attracting 5% of GST (2.5% CGST + 2.5% SGST) as per Si. No. 104 of the Schedule Ito the Notification No. 01/2017 - Central Tax (Rate), dated 28.06.2017. 5.5 That Appellant s interpretation that the basic raw material of Shatamrut Chyavan is molasses (60% of total ingredient as per chemical formula submitted by the Appellant), and hence merit classification under TSH 2303 20 00 bearing description under other waste of sugar manufacture is wrong owing to the fact that during the manufacturing of sugar from sugarcane in the sugar factory, several valuable by-products, like molasses, bagasse, filter press cake, ash etc. are produced along with the sugar and that among these by-products, molasses baggage are more valuable raw materials used in different manufacturing industries; that in the process of manufacturing of sugar, sugarcane are crushed to extract sugar juice and bagasse emerges as residue / waste of sugarcane which is neither a manufactured product nor final product of sugarcane industry, and therefore classified under the Tariff Item 2303 20 00 of the Central Excise Tariff Act, 1985 as bagasse other waste of sugar manufacturing. 5.6 That in sugar m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the closure of his office as well as that of his counsel, which was located in the containment zone, designated by the local authority in view of the COVID-19 pandemic, and thereby has requested to condone the said delay. 8. Under the aforesaid compelling circumstances, arisen on account of the ongoing pandemic, which were truly beyond the control of the Appellant, we are of the view that the said delay of 30 days in filing the subject appeal cannot be imputed to the Appellant, and the same needs to be considered liberally. We, therefore, condone the said delay in the filing of the subject appeal. and proceed to discuss the merits of the subject appeal. 9. We have carefully gone through the appeal memorandum encapsulating the facts of the case and the grounds of the appeal along with other relevant documents and the written as well as oral submissions made by the Appellant and Respondent during the time of hearing. We have also examined the impugned Ruling passed by the MAAR, wherein it has been held that the subject product, involved in the application, is rightly classified by the Appellant under chapter heading 2309, attracting NIL rate as per Sl. No. 102 of the Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cattle food having the aforementioned specific uses. 13. Now, we seek to classify the said impugned product on the basis of the above said findings. For this, we will first discuss the classification of the impugned product under Chapter 23 which deals in the Residues and waste from the food industries; prepared animal fodder . On perusal of the said Chapter, it is observed that the impugned product would aptly be classified under the Chapter Heading 2309 and under the Tariff Item 2309 90 10, bearing the description compounded animal feed , as the said impugned product has been established as compounded animal feed as discussed above. 14. In the Explanatory notes to the HSN to the heading 2309, the following is given: - This heading covers sweetened forage and prepared animal feeding consisting of a mixture of several nutrients .. Sweetened forage is a mixture of molasses or other similar sweetening substances (generally more than 10% by weight) with one or more other nutrients. It is used mainly for feeding cattle, sheep, horses or pigs. Besides being highly nutritive, molasses enhances the palatability of foodstuffs and thus extends the use of produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Appellant does not fall under Heading 2303 but falls under Heading 2309. The Appellant has, neither in the written submissions nor during the hearing, given any concrete reasons or grounds to support his contention that the product does not fall under Heading 2309 but under Heading 2303. As regards the Appellant s contention that the impugned product is not fed to the cattle in isolation but the same is fed by mixing with the other fodders in fixed prescribed dosage, and thereby, not deserving to be qualified as cattle feed, it is opined that the said fact about the impugned product would not have any bearing, whatsoever, on the status of the said impugned product which remains the compounded animal feed having specific use in animal feeding, as discussed above. 17. The aforesaid notion is also supported by the CBIC Circular No. 80/54/2018- GST, dated 31.12.2018, issued on the subject of the clarification of the GST rates and classification of goods, which stipulates that while deciding the classification of product claimed as animal feed supplements, it may be necessary to ensure that the said animal feed supplements are ordinarily or commonly known to the trade as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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