https://www.taxtmi.com/caselaws?id=376909 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%. en-us Fri, 22 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376909 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%. Case-Laws GST Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376909