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        <h1>Crackle candy with cashew nuts classified as Sugar Boiled Confectionery under SI. No. 32AA attracting 12% GST rate</h1> <h3>In Re: M/s. Sri Venkateswara Cashew Chikky Manufacturers</h3> In Re: M/s. Sri Venkateswara Cashew Chikky Manufacturers - TMI Issues Involved:1. Violation of Principles of Natural Justice.2. Classification of the product 'Crackle' under GST.3. Application of Common Parlance Test.Summary:1. Violation of Principles of Natural Justice:The appellant argued that the Advance Ruling Authority did not consider the main submissions and supporting documents provided, such as the manufacturing process, Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011, and the Food Testing Laboratory Certificate. The appellant cited judgments from the Supreme Court and High Courts emphasizing the necessity for quasi-judicial authorities to provide cogent, clear, and succinct reasons in their orders, ensuring the principles of natural justice are upheld.2. Classification of the Product 'Crackle' under GST:The appellant contended that 'Crackle' should be classified under tariff head 1704 as 'Sugar Boiled Confectionery' enumerated at Serial number 32AA of Schedule II of Notification No. 01/2017, dated 28-6-2017, and chargeable at 12% GST. They supported this claim with dictionary meanings, judicial interpretations, and technical specifications from FSSAI Regulations 2011 and Indian Standard IS 1008:2004. The appellant argued that 'Crackle' fits the definition of 'Sugar Boiled Confectionery' as it is a processed food article made from sugar with doctoring agents through a boiling process.3. Application of Common Parlance Test:The appellant emphasized that 'Crackle' is commonly known as 'Butterscotch Nuts' and used as toppings in ice creams and cakes. They argued that the classification should be based on the common parlance meaning, as supported by various Supreme Court judgments, which suggest that the trade or commercial meaning should be considered over scientific or technical definitions.Discussion and Findings:The Appellate Authority reviewed the submissions and found that the product 'Crackle' manufactured by the appellant is indeed a 'Sugar Boiled Confectionery' as per the descriptions in FSSAI Regulations and Indian Standard IS 1008:2004. The Authority noted that the AAR's ruling had an inherent flaw by not considering the specific entry for 'Sugar Boiled Confectionery' under SI. No. 32AA of Schedule II of Notification No. 01/2017-CT(Rate). The Authority concluded that 'Crackle' should be classified under Schedule II, SI. No. 32AA, chargeable at 12% GST.Conclusion:The Appellate Authority set aside the ruling of the Authority for Advance Ruling, Andhra Pradesh, and held that the product 'Crackle' should be classified under the Tariff Heading 1704 enumerated at Serial Number 32AA of Schedule II of Notification No. 01/2017-CT(Rate) as a 'Sugar Boiled Confectionery.'

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