https://www.taxtmi.com/caselaws?id=402971 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%. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402971 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%. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402971