https://www.taxtmi.com/caselaws?id=425543 The AAR, Madhya Pradesh classified the applicant's product "Ber Berry" under Tariff Heading 2008 rather than 0810 or 0811. The product contains jujube fruit, sugar, salt, preservative, and mixed spices manufactured through a complex process involving steaming and addition of multiple ingredients. The authority determined that the manufacturing process exceeded simple steaming/boiling covered under Chapter 0811, as additional ingredients were added during steam cooking. The product qualified as fruit otherwise prepared or preserved with added sugar under Chapter 2008, distinguishing it from the cited precedent involving different manufacturing processes and ingredients. en-us Thu, 03 Mar 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425543 The AAR, Madhya Pradesh classified the applicant's product "Ber Berry" under Tariff Heading 2008 rather than 0810 or 0811. The product contains jujube fruit, sugar, salt, preservative, and mixed spices manufactured through a complex process involving steaming and addition of multiple ingredients. The authority determined that the manufacturing process exceeded simple steaming/boiling covered under Chapter 0811, as additional ingredients were added during steam cooking. The product qualified as fruit otherwise prepared or preserved with added sugar under Chapter 2008, distinguishing it from the cited precedent involving different manufacturing processes and ingredients. Case-Laws GST Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425543