Common parlance test for Fried Fryums: classified as residuary food preparation, not papad, and taxed at GST rate applied.

Fried Fryums marketed with masala were held to be commercially distinct from papad because the term "papad" was not defined in the GST enactments and its meaning had to be taken from common parlance and trade parlance. Applying those tests, the product was treated as a food preparation requiring further processing and not as papad. Heading 2106 was read as a residuary, omnibus entry for food preparations not elsewhere specified or included, and the tariff wording was construed restrictively with ejusdem generis. The product was therefore classified under Tariff Item 2106 90 99 and subjected to GST at 18%.

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Issues: Whether fried Fryums manufactured and supplied by the applicant are classifiable as papad and exempt from GST, or whether they fall under the residuary heading for food preparations not elsewhere specified or included and attract GST at 18%.

Analysis: Papad was not defined in the GST enactments or the relevant notification, so its meaning had to be gathered in common parlance. Applying the common parlance and trade parlance tests, the product marketed as fried Fryums with masala was found to be commercially distinct from papad. The reasoning distinguished authorities dealing with papad or different factual products and relied on decisions treating Fryums as namkeen or as edible preparations requiring further processing. Heading 2106 was treated as an omnibus and residuary heading covering food preparations not elsewhere specified or included, and the expression used in the tariff was read in a restrictive manner with the aid of ejusdem generis.

Conclusion: Fried Fryums are not papad. They are classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975 and attract GST at 18%.

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