https://www.taxtmi.com/caselaws?id=419936 AAAR Kerala ruled that jackfruit chips, banana chips, tapioca chips, potato chips, chembu chips, and pavakka chips cannot be classified as namkeens under HSN 2106.90.90 attracting 5% GST. The authority held these products retain their essential character as fruits/vegetables despite processing through frying and salting. Applying tariff interpretation rules, particularly Rule 3(a), specific heading 2008 prevails over residuary heading 2106.90. All chip varieties are classifiable under heading 2008.19.40, while roasted/salted cashew nuts fall under 2008.19.10 and other nuts/seeds under 2008.19.20 of Customs Tariff Act, 1975. en-us Tue, 14 Dec 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419936 AAAR Kerala ruled that jackfruit chips, banana chips, tapioca chips, potato chips, chembu chips, and pavakka chips cannot be classified as namkeens under HSN 2106.90.90 attracting 5% GST. The authority held these products retain their essential character as fruits/vegetables despite processing through frying and salting. Applying tariff interpretation rules, particularly Rule 3(a), specific heading 2008 prevails over residuary heading 2106.90. All chip varieties are classifiable under heading 2008.19.40, while roasted/salted cashew nuts fall under 2008.19.10 and other nuts/seeds under 2008.19.20 of Customs Tariff Act, 1975. Case-Laws GST Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419936