2018 (12) TMI 476

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....ar District, having GSTIN number 29AACFW4389C1ZW, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-Ol discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a partnership firm engaged in the manufacture and selling of Tutty-fruity and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: a) Whether Tutti-fruity be classified under HSN 08111010 or 20060000. 3. The applicant furnishes some facts relevant to the stated activity: a. Wonderfrutz Products LLP is in the business of manufacturin....

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.... brine solution, cut into cubes ii. Next it is washed and boiled in water and cooked with sugar, colour, presentative, citric acid until desired quality is attained iii. Once ready the product is dried and packed for sale. e. The product Tutti-frutti is primarily candied raw papaya and both chapters 8 and 20 cover fruits. However, on analysis of the process of preparation, boiling is an essential part of the process and chapter 8 specifically mentions the process of cooking by steaming or boiling in water whereas chapter 20 only mentions preserving by sugar and is silent on the process of cooking / boiling, f. Hence, the applicant is of the opinion that since both cooking and adding sugar are an essential part of the....

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.... Chapter 8 of the Customs Tariff Act of India relates to Edible fruits and nuts; peels of citrus fruit or melons. Tariff item 0811 deals with "fruits and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. From the above it becomes evident that the main requirement for a commodity to be classified under the tariff heading 08.11 must be - 1. They are fruits and nuts, a. uncooked or cooked by steaming or boiling in water b. frozen c. Whether or not containing added sugar or other sweetening matter. 4.3.1. In this regard reference is made to the explanatory notes to the Hormonised Commodity Description and Coding System, with res....

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....oduct as presented by the applicant does not qualify classification under Tariff Heading 08.11 4.4 The other competing entry is CTH 20.06.00.00. Chapter 20 of CTH relates to preparations of vegetables, fruits, nuts or other parts of plants and Chapter Note no. 1 states that this chapter does not cover vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11l; The tariff item 20.06 deals with vegetables, fruits, nuts, fruit-peel and other parts of plants which are preserved by sugar (drained, glace or crystallised). The item in question is no doubt a fruit. 4.4.1 In this regard reference is made to the explanatory notes to the Hormonised Commodity Description and Coding System, with respect to t....