https://www.taxtmi.com/caselaws?id=402997 Fried fryums with masala are not classifiable as papad for GST purposes because the product is understood in common and commercial parlance as fryums, not papad. In the absence of a tariff definition, the classification test was applied by reference to market identity, and the phrase "by whatever name it is known" in heading 1905 was read restrictively with ejusdem generis. On that basis, the product was treated as an edible preparation falling within the residual and inclusive heading 2106, specifically Tariff Item 2106 90 99, and GST was payable at 18%. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402997 Fried fryums with masala are not classifiable as papad for GST purposes because the product is understood in common and commercial parlance as fryums, not papad. In the absence of a tariff definition, the classification test was applied by reference to market identity, and the phrase "by whatever name it is known" in heading 1905 was read restrictively with ejusdem generis. On that basis, the product was treated as an edible preparation falling within the residual and inclusive heading 2106, specifically Tariff Item 2106 90 99, and GST was payable at 18%. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402997