Common parlance classification places un-fried fryums outside papad and within the residuary food-preparation entry.

Where a tariff term is undefined, classification turns on common and commercial parlance. Un-fried fryums were found to be known in trade as fryums or namkeen-like preparations, not as papad, so they could not be classified under Tariff Item 1905 90 40. The product was instead covered by Heading 2106 as a food preparation not elsewhere specified, with Chapter Notes treating similar edible preparations as falling under Tariff Item 2106 90 99 irrespective of ingredients. Accordingly, un-fried fryums were classified under Tariff Item 2106 90 99 and attracted GST at 18%.

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Issues: (i) Whether un-fried fryums are classifiable as papad under Tariff Item 1905 90 40 of the First Schedule to the Customs Tariff Act, 1975. (ii) If not, what is their proper classification and the applicable GST rate.

Issue (i): Whether un-fried fryums are classifiable as papad under Tariff Item 1905 90 40 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The expression "papad" is not defined in the tariff or the GST notifications, so it must be understood in its common and commercial parlance. The product was found to be known in trade as fryums and namkeen-like preparations, not as papad. The reasoning distinguished authorities holding that papad of different shapes and sizes remain papad, because those decisions did not deal with un-fried fryums. On the facts, the product was held not to answer the common parlance understanding of papad.

Conclusion: Un-fried fryums are not classifiable as papad under Tariff Item 1905 90 40.

Issue (ii): If not, what is their proper classification and the applicable GST rate.

Analysis: Heading 2106 is an omnibus heading for food preparations not elsewhere specified or included. Chapter Note 5 covers preparations for human consumption after processing, and Chapter Note 6 treats products commonly known as namkeens and similar edible preparations as falling within Tariff Item 2106 90 99 irrespective of ingredients. Applying these notes, the product was classified under the residuary food-preparation entry. The applicable rate under the relevant GST notifications was 18%.

Conclusion: Un-fried fryums are classifiable under Tariff Item 2106 90 99 and attract GST at 18%.

Final Conclusion: The ruling determines the product as a food preparation under the residuary tariff entry rather than as papad, and the supply is chargeable to GST at the specified rate.

Ratio Decidendi: Where a tariff term is undefined, classification depends on its common and commercial parlance meaning, and a product not known in trade as papad cannot be forced into that entry merely because it is edible after frying; it falls to be classified under the appropriate residuary heading if covered by the tariff notes.

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