TMI Blog2022 (2) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. 1/2017- Central Tax Rate, dated 28-6-2017speaks about the flours of cereals and dried leguminous vegetables. Whereas the products of the appellants do contain the flour and the same is not meant for supply as flour but meant as dosai mix, idly mix, vada mix, tiffin mix, health mix and porridge mix which are the products for human consumption by way of cooking as directed in the container label. Hence these products are not mere mixture of dried leguminous vegetable or cereals and hence not classifiable under HSN 1106. The appellant has relied on the decision of Gujarat Advance Ruling Authority, in the case of IN RE: M/S. DIPAKKUMAR KANTILAL CHOTAI (TALOD GRUH UDYOG) , [ 2021 (1) TMI 693 - AUTHORITY FOR ADVANCE RULING, GUJARAT] claiming similarity between the products. Though Advance Ruling is applicable only to the person seeking the said ruling, the jurisdictional authority and the concerned Authority, it is pertinent to mention that the relied upon decision has been appealed by the Department and the Gujarat Appellate Authority in the said case of IN RE: SHRI DIPAK KUMAR KANTILAL CHOTAI (TALOD GRUH UDYOG) , [ 2021 (10) TMI 54 - APPELLATE AUTHORITY FOR ADVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of Section 97 for advance ruling; (b). On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the said advance ruling have changed. 4. Under Section 104(1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-section (1) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made. 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 Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 2106 attracting GST 5% as per notification no. 41/2017, dated 14.11.2017 through their written submissions. S.No HSN Code Particulars 1 0713 Dried Leguminous Vegetables, Shelled, Whether Or Not Skinned Or Split 2 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 3 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar- syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed about the instant ready mixes for preparing the dishes and finally held that these instant ready mixes having mixture of flour of grains, pulses with spice powder are liable to be taxed at 5% only since it is branded; that this finding and facts are exactly similar to their product. 2.8 The appellant stated further that the Ready-to-Eat (RTE) means the food is already cooked and there is no need for further cooking; Ready-to-Cook (RTC) means it's still raw but has been portioned prepped as it is freshly frozen; the cooking needs to be done at home following the instructions that are given, Ready to eat applies to any product intended for human consumption without further preparation steps; thus it means that the products having sufficiently cooked so that they are safe to eat as they are with no further preparation. But in the case of ready to cook, cooking needs to done at home following the instructions that are given as recipe and printed in the packing label itself. They given examples for 1, Ready to eat foods examples: Readymade parata Readymade popcorn Readymade Chappathi (Kakra-dry chappathi) These products are just fry and heat wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready for consumption form HSN 1106 - Flour, Meal And Powder Of The Dried Leguminous Vegetables Of Heading 0713, Of Sago Or Of Roots Or Tubers Of Heading 0714 Or Of The Products Of Chapter 8 as per Entry No.59 falling under HSN code 1106 and Entry no.25 falling under HSN Code 0713 Schedule-I of Notification No. 1/2017-C.T. (Rate), Dated 28.06.2017 and as per circular no.80, dated 31.12.2018. 2 Idly Mixes a. Idly Mix b. Oats Idly Mix c. Masala Idly Mix d. Wheat Rava Idly Mix e. Rava Idly Mix f. Ragi and Bajra Idly Mix g. Rice Idly Mix HSN 2106 as per the Entry No.23 of Schedule-Ill of Notification No. 1/2017-C.T. (Rate), Dated 28.06.2017 and SGST entry no.23 of Schedule-III of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29.06.2017 HSN 1106 Flour, Meal And Powder Of The Dried Leguminous Vegetables Of Heading 0713, Of Sago Or Of Roots Or Tubers Of Heading 0714 Or Of The Products Of Chapter 8 as per Entry No.59 falling under HSN code 1106 and Entry no.25 falling under HSN Code 0713 Schedule-I of Notification No. 1/2017-C. T. (Rate), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k. Kodu Rice Sorghum Porridge Mix l. Rice Dhall Porridge Mix m. Samba Wheat Barnyard Rice Porridge Mix HSN 2106 as per the Entry No.23 of Schedule-III of Notification No. 1/2017-C.T. (Rate), Dated 28.06.2017 and SGST entry no.23 of Schedule-III of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29.06.2017 HSN 1106 Flour, Meal And Powder Of The Dried Leguminous Vegetables Of Heading 0713, Of Sago Or Of Roots Or Tubers Of Heading 0714 Or Of The Products Of Chapter 8 as per Entry No.59 falling under HSN code 1106 and Entry no.25 falling under HSN Code 0713 Schedule-I of Notification No. 1/2017-C.T. (Rate), Dated 28.06.2017 and as per circular no.80, dated 31.12.2018 3. The Appellant had sought for Advance Ruling on the following questions: 1. Clarification on rate of GST for their products listed in the application and 2. The applicable HSN CODE. 4. The AAR pronounced the following rulings: The classification of the products is CTH 2106 and the applicable rate of tax is 9%CGST as per entry no.23 of Schedule-Ill of Notification No. l/2017-C.T.(Rate) dated 28.06.2017 and 9% SG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18% 20 Parota Mix 200gm and 500gm 2106 18% 21 Venpongal Mix 200gm 2106 18% 22 Uzhunthakali Mavoo 200gm 2106 18% 23 Kesari Mix 200gm 2106 18% 24 Pavasam Mix 200gm and 500gm 2106 18% 25 Vadai Mavoo 200gm 2106 18% 26 Masai Vadai Mavoo 200gm 2106 18% 27 Pattanam Pakoda Mix 200gm 2106 18% 28 Ready Idiyappam 2106 18% 29 Baiii Mix 200gm and 500gm 2106 18% 30 Wheat Khara Bath Mix 200gm 2106 18% 31 Rice Upma Mix 200g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainable in law and liable to be set aside for the following grounds:- The Authority for Advance Ruling failed to note that in point no.4.1 of the Authority for Advance Ruling order it can be evidenced that at the time of hearing the learned state jurisdictional authority who is the administrative jurisdiction over the applicant has stated that the applicant's products fall under the chapter heading 2106 attracting GST 5% as per notification no.41/2017, dated 14.11.2017 through their written submissions.. But the lower authority took different views which are not connected with the applicants business transaction. Further most of the ingredients are falling under the exempted category. The Authority for Advance Ruling failed to appreciate the real nature and intent of the appellant's product, which is manufactured and sold by them for the past several years, which is not liable to any tax either by sales tax authorities and central excise authorities, even after the same was put forth by the appellant at the time of personal hearing. The Authority further failed to appreciate the intention of the government and council to grant exemption on the food preparation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coriander, ajma, sounff, jeera, turmeric, tamarind, iodised salt, sugar, mustard, lemon, condiments, citric acid, sodium bicarbonate, turmeric, cumin, clove, curry leaves, asafoetida, baciliyam, black pepper, tej patta, curry leaves bundian, fennel seeds, anise seeds, bay leaf, neem leaves (sweet), flavours etc are added in a very little quantity to make the product tasty and delicious. ' ' j. At the processing unit, the applicant is not carrying any process of cooking. The applicant carries on only mixing process, whereby spices condiments and flavours are mixed with flour of grains, cereals and pulses. Flour of grains, cereals and pulses are used in its primary form. k. Instant mix/ready to mix flour is packed in sealed packing of 175 gms 200/500 grams and 1 kg. On packing material, preparation process/recipe is printed to prepare food from such instant mix. l. Instant mix/ready mix flour is by all means not a processed food, neither cooked food, nor semi-processed food, nor semi cooked food, nor preserved food or not a ready to eat food. Instant mixed flour is a flour of grains and pulses mixed with spices, condiments and flavours. After introduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 3 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905] 4 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar- syrup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be 5% (2.5% CGST + 2.5% SGST). It is just and necessary to extract the similarities of the products dealt by the applicant and the products discussed in the Advance Ruling in the both the cases are mostly having similar nature. But the name affixed for marking their products alone was different due to their geographical area in those products. For example the Idly mix flour is nothing but a composition of Rice, Urad dal, Iodised salt, Sodium Bicarbonate, Citric acid. The very same kind of product dealt by the appellant was termed as Krishna Kanchipuram Idly mix. It could be evidenced from the above said composition of comparison of both products; the major ingredient is Rice Flour with various other similar portions of ingredients. In the Gujarat Advance Ruling the similar kind of products as called as Idly mix. The appellant in their product termed the name as Krishna Kanchipuram Idly mix. Similarly the leguminous flour mixed with cereal flour are also the kind of flour mix which has been specifically dealt in Tamil Nadu Advance Ruling in the case of Mahalakshmi Stores. Further the major ingredients of the cereal flour mixed with little amount of spice flour are also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bicarbonate, Salt etc. b. Muthiya Mix Flour What Flour, Asafoetida, Turmeric, Curry Leaves, salt etc. 5% C. Krishna Masala Idly Mix Rice Flour, Black Gram Dhal, Sodium Bicarbonate, Salt, Asafoetida, Turmeric, Curry Leaves etc. c. Rava Idli Mix Flour, Idli Mix Flour Gota Mix Flour Rava, Dhal, Sodium Carbonate, Curry Leaves, Salt 5% d. Krishna Wheat Rava Idly Mix Grain, Bengal Gram Dal, Sodium Bicarbonate, Curry Leaves, Salt, Acid etc. d. Rava Idli Mix Flour, Idli Mix Flour Upma Mix Four e. Idli Mix Flour Rava, Dhal, Sodium Carbonate Curry Leaves, Salt etc. Rice, Dal, Sodi um Bicarbonate, Salt etc. 5% E. Krishna Rava Idly Mix f.Krishna Ragi and Bajra Idly Mix Rice Idly Mix Bengal Gram Dhal, Vegetable Fat, Sodium bicarbonate, Curry Leaves, Salt etc. Rice, Ragi, Urid Dal, Sodium bicarbonate, Salt, etc. 3. TIFFEN MIXES a. Handwa Mix Flour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kazhi Mix Broken wheat, Gram Dhal and Urid Dhal, Green Chilly, Salt, Hydrogenated Fat, Mustard, etc. Rice, Toor Dhal, GramDhal, Urid Dhal, Asafoetida, Salt etc. 4. HEALTH MIXES a. Upma Mix Flour Wheat Granule, Gram, Dhal Sugar, etc. 5% a. Krishna Health Mavoo Mix, Sprout ed Roasted Health Mix, Sprouted Roasted Health Mix (Badam) Sprouted Roasted Health Mix (Chaco) Grains (Ragi, Barley, wheat, Millet) Moong Dhal, Fried Gram, Sugar, Rice etc. 5. PORRIDGE MIXES a. Upma Mix Flour Wheat Granule, Salt, Dal, etc. 5% a. Krishna Porridge Mixes Grains (Bajra, Jowar, Ragi, Wheat, Samba Wheat), Dal, Rice, Salt, etc. The appellant requested this Appellate Authority for Advance Ruling to provide an opportunity of personally being heard to them in the present appeal and prayed that the Appellate Authority for Advance Ruling may be pleased to allow the appeal by setting aside the order of the Authority for Advanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28. 06.2017). Let us examine the contentions of the circular whether it would squarely applicable to the products manufactured and sold by the appellant. First it is stated that mixture of flour of ground pulses and cereals falls under HSN 1106 and second that such flour improved by the addition of very small amounts of additives continues to be classified under HSN code 1106. The products of the appellant can be classified broadly as follows:: (i) Dosai Mixes (ii) Idly Mixes (iii) Tiffen Mixes (iv) Health Mix (v) Porridge Mixes The composition of the various products under the category dosai mixes'' as declared by the appellant are as under: a. Krishna Rava Dosai Mix SI. No Name of the commodity HSN Tax % of mixing 1 Maida 1101 0% 50 2 Rice flour 1106 0% 25 3 Sooji 1104 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42 3 Sooji 1104 5% 10 4 Salt 2501 0% 1 5 Wheat flour 1101 0% 5 6 Pepper 0904 5% 0.5 7 Cumin 0909 5% 0.4 8 Hydrogenated Fat 1517 5% 0.6 9 Curry Leaves 0910 0% 0.5 d. Krishna Sola Dosai Mix SI. No Name of the commodity HSN Tax % of mixing 1 Jawer 1007 0% 21 2 Rice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0713 0% 5 7 Millet 1008 0% 5 8 Urid Dhall 0713 0% 9 9 Salt 2501 0% 2 h. Krishna Horse Gram Dosai Mix SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 9 2 Horse Gram 0713 0% 80 3 Urid Dhall 0713 0% 10 4 Salt 2501 0% 1 i. Krishna Green Leaf Dosai Mix SI. No Name of the commodity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b. KRISHNA Oats Idly Mix SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 70 2 Black Gram Dhal 0713 0% 5 3 Pepper 904 5% 3 4 Cumin 909 5% 0.5 5 Sodium BI Carbonate E500 2836 5% 1.5 6 Hydrogenated Fat 1517 5% 6 7 Salt 2501 0% 2 8 Dried Yeast 2102 12% 2 9 Oats 1004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wheat Rava 1101 0% 75 2 Hydrogenated fat(vegetable oil) 1517 5% 15 3 Bengal Gram Dhal 0713 0% 1.5 4 Sodium BI Carbonate E500 2836 5% 0.8 5 Cashew Nut 801 5% 1.2 6 Curry Leaves 709 0% 0.5 7 Salt 2501 0% 2.5 8 Lemon Salt E330 805 12% 1.5 9 Malic Acid E296 2918 18% 1 10 Mustard 1207 5% 0.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 1 g. KRISHNA Rice Idly Mix SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0 90 2 Hydrogenated fat 1517 5% 1.5 3 Urid Dhal 0713 0 7 4 Salt 2501 0 1.5 The composition of the various products under the category Tiffin mixes as declared by the appellant: a. KRISHNA Adai Mavola Mix SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0 85 2 Toor Dhal 0713 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % of mixing 1 Sooji 11.04 5% 60 2 Vermicelli 1902 5% 29 3 Gram Dhal 0713 0% 3 4 Mustard 1207 5% 2 5 Turmeric 0910 5% 0.1 6 Cashew Nut . 801 5% 0.6 7 Salt 2501 0% 0.3 8 Vegetable Fat 1517 5% 5 d. KRISHNA Parota Mix SI. No Name of the commodity HSN Tax % of mixing 1 Processed Maida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 0% 7.5 4 Cardamom 908 5% 2.5 g. KRISHNA Kesari Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Sooji 1104 5% 80 2 Sugar 1701 5% 17 3 Elaichi 0908 5% 1.5 4 Cashew 801 5% 1 5 Contains Permitted Synthetic Food Colours (E110) (E122) 3204 18% 0.5 h. KRISHNA Payasam Mix SI. No Name of the commodity HSN Tax % of mixing 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% 2 4 Cummin 909 5% 1.5 5 Sodium BI Carbonate E500 2836 5% 1.5 6 Chilly Powder 0904 5% 1 7 Salt 2501 0% 1 8 Malic Acid E296 2198 18% 1 9 Hydrogenated Fats 1517 5% 2 k. KRISHNA Pattanam Pakoda Mix SI. No Name of the commodity HSN Tax % of mixing 1 Gram Dhal Flour 0713 0% 50 2 Rice Flour 0713 0% 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% 0.2 4 Tomato 0702 0% 0.3 5 Ginger 0910 0% 0.15 6 Onion 0703 0% 0.15 7 Green Chilly 0709 0% 0.8 8 Salt 2501 0% 1 9 Curry Leaves 709 0% 0.1 10 Spices 0909 5% 0.1 11 Hydrogenated Fat 1517 5% 0.1 12 Mustard 1207 5% 0.1 o. KRISHNA Rice Upma Mix SI. No Name of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wheat 1001 0% 10 4 Fired Gram 0713 0% 10 5 Corn 1005 0% 8 6 Groundnut 1202 0% 12 7 Rice 1006 0% 13 8 Moong Dhal 0713 0% 7 9 Sago 1108 5% 5 10 Millet 1008 0% 2.5 11 Cardamom 908 5% 0.3 12 Badam 801 5% 0.7 13 Cashew 801 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1006 0% 1.5 8 Dry Ginger 0910 5% 0.8 9 Sago 1108 5% 1.2 10 Cardamom 908 5% 1 11 Edible Starch 0704 0% 3 12 Almond 802 5% 1 13 Cashew 801 5% 0.5 14 Contains Permitted Synthetic Food Colours (E110) (E112) 3204 18% 0.505 b. KRISHNA Sprouted Roased Health Mix (Chaco) SI. No Name of the commodity HSN Tax % of mixing 1 Ragi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Jowar 1008 0% 87 2 Salt 2501 0% 2.5 3 Rice 1006 0% 10.5 c. Krishna Raggi Porridge Mix 500g S.No Name of the Commodity HSN Tax % of Mixing 1 Ragi 1008 0% 96 2 Salt 2501 0% 1 3 Rice 1006 0% 3 d. KRISHNA Horse gram Porridge Mix 200gm S.No Name of the Commodity HSN Tax % of Mixing 1 Horse Gram 0713 0% 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Little (Samai Rice) 1008 0% 35 2 Foxtail (Thinai Rice) 1008 0% 35 3 Raw Rice 1006 0% 8 4 Gram Dhal 0713 0% 12 5 Sago 1108 5% 7 6 Salt 2501 0% 3 7 Salt 2501 0% 2 h. KRISHNA Red Rice Bajra Porridge Mix 100gm S.No Name of the Commodity HSN Tax % of Mixing 1 Red Rice 1006 0% 30 2 Bajra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge Mix: S.No Name of the Commodity HSN Tax % of Mixing 1 Kodo Rice 1006 0% 5 2 Sorgham 1007 0% 5 3 Rice 1006 0% 86 4 Gram Dhal 0713 0% 1 5 Salt 2501 0% 3 l. KRISHNA Rice Dhall Porridee Mix: S.No Name of the Commodity HSN Tax % of Mixing 1 Rice 1006 0% 5 2 Coconut 801 0% 5 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 1106.30 - Of the products of Chapter 8 (A) Flour, meal and powder of the dried leguminous vegetables of heading 0713: This heading includes the flour, meal and. powder made from peas, beans or lentils; they are mainly used for prepared soups or purees. The heading does not cover: (a) Non-defatted soys flour (heading 12.08) (b) Locust bean flour (heading 12.12) (c) Soups and broths (whether in liquid, solid or powder) with a basis of vegetable flours or meals (21.04) . The relevant entries contained in the GST law vide Notification No. 1/2017- Central Tax Rate dated 28-06-2017 are as follows: Sl.No. / Sch. HSN Description Rate 25/ Sch.I 0713 Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntaril ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% 101. /Sch I 2106 90 Sweetmeats 5% [101A] /Sch I 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which air actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 5% 45. /Sch II 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters 12% 46. /Sch II 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included; preparations for use, either directly or after processing (such as cooking, boiling in water or milk, etc.) for human consumption. The products of the appellants need to be cooked for consuming the same. These products have not been specifically mentioned in HSN 1106 or 0713 as contended by the appellants. Further the process made by the appellants to make them appealable to the consumers by way of taste and such characteristic addition to the mixture of flour would make them distinct from normal flour. As the explanatory note to HSN 2106 states about improvement of characteristic of food preparations. The products of ready to cook mix has not been specified elsewhere and therefore, they need to be classified under the HSN 2106 falling under serial number 23 of Schedule III of Notification No. 1/2017 Central Tax Rate dated 28-6-2017. 7.3 The appellant has relied on the decision of Gujarat Advance Ruling Authority, in the case of Dipak Kumar claiming similarity between the products. Though Advance Ruling is applicable only to the person seeking the said ruling, the jurisdictional authority and the concerned Authority, it is pertinent to mention that the relied upon dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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