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TaxTMI 
TaxTMI 
TaxTMI 
2018 (10) TMI 1312
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....alada payasam or ada pradhaman. Ada is one of the grocery goods, mainly used by Keralites to prepare a sweet kheer or payasam otherwise called pradhaman. The ada is produced from rice flour or maida and no other ingredients are added. 3. In support of their claim, the applicant had produced a copy of the judgment dated 23.04.1987 of Tamil Nadu Sales Tax Appellate Tribunal, Madurai Bench in the case of Meenakshi Cottage Industries Vs State of Tamil Nadu wherein it was held that ada and vermicelli are one and the same. 4. The authorised representative of the applicant was heard in the matter on 13.03.2018 and the contentions raised were examined. The Member, CGST was of the view that the commodity "ada" is appropriately classifiable under H....
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....nown as "Ada Pradhaman" and "Palada Pradhaman". In other words, "Seviyan (Vermicelli)" and "Ada" are produced from maida or rice flour and are essentially used for giving richness to different varieties of Kheer / Payasams. The only difference is that Seviyan (Vermicelli) is prepared in the form of sticks and "Ada" is prepared in the form of thin pieces, making use of different dies. In payasams, where "Vermicelli" is used "Ada" is not used. Hence, essentially "Ada" is a substitute for "Vermicllli" used for giving richness to certain regional varieties of payasams called "Ada Pradhaman" and "Palada Pradhaman", which are popular in Kerala and some parts of Tamil Nadu. Both "Vermicelli" and "Ada" are made of similar ingredients and serve the ....
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....he Section and Chapter Notes and the General Explanatory Notes are applicable for interpretation of the GST Tariff / Rate Schedule. 12. Accordingly, the ratio of various judgments of the Supreme Court, High Court and Tribunals regarding classification of commodities under the Customs Tariff and Central Excise Tariff are equally applicable and have precedent value in relation to the classification of goods under the GST Tariff/ Rate Schedule as the classification under the Customs and Central Excise Tariffs and the GST Tariff/Rate Schedule are aligned and based on the Harmonised System of Nomenclature Codes [HSN Codes]. 13. The General Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975 is as follows; Classifica....
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....ll be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the ....
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....ows; "It is well settled that resort could not be had to the residuary item if the product comes within the ambit of any other tariff item." 17. In Bharat Forge and Press Industries (P) Ltd Vs CCE, Baroda reported in 1990 (45) ELT 525 (SC); the Hon'ble Supreme Court in Para 3, inter alia, observed as under; "The question before us is whether the department is right in claiming that the items in question are dutiable under Tariff Entry 68. This, as mentioned already, is the residuary entry and only such goods as cannot be brought under the various specific entries in the tariff should be attempted to be brought under the residuary entry. In other words, unless the department can establish that the goods in question can by no conceivab....
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....minative of the classification of that product under a fiscal schedule like the Central Excise Tariff. What is more important is whether the broad description of the article fits in with the expression used in the Tariff. * Moreover, the functional utility and predominant or primary usage of the commodity which is being classified must be taken into account, apart from the understanding in common parlance. * A commodity cannot be classified in a residuary entry, in the presence of a specific entry, even if such specific entry requires the product to be understood in the technical sense. A residuary entry can be taken refuge of only in the absence of a specific entry; that is to say, the latter will always prevail over the former. * Th....