TaxTMI 
TaxTMI 
2019 (3) TMI 926
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....e Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Subramani Sumathi doing business at No.4, Kappalpolu Street, Old Washermenpet, Chennai - 600 021. (Hereinafter called the Applicant) is an Unregistered person under the GST Act 2017. They have filed an Application seeking Advance Ruling under Section 97 of CGST Act, 2017, TNGST Act, 2017 and IGST Act, 2017 read with Rule 104 of CGST Rules 2017 and TNGST Rule 2017 on the following question: 'What is the rate ....
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....ntend to use stove / oven. At the time of hearing, it was informed that the query/ activity has to be clearly specified, as both manufacturing processes are different. The Applicant was requested to submit further clarification on the manufacturing activities along with related photographs. 3.2 The Applicant submitted connected sale records/ Photographs of the product and that obtained on frying and also case studies in support of the argument held during the final personal hearing. They stated that the items are dried in oven and have baking soda for preservative, which can last for 6 months. But it is to be fried in oil for eating. It is sold as "Maida Papad". They submitted that it is similar to T.T.K. 'Fryums', which is a papad. 3.2 T....
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....ls Yes Papad can either be fried, or cooked in dry heat. Can only be fried in oil Life span : Short Yes 3.3 The Applicant has stated that similar study was made by CESTAT in M/s. T.T.K. Pharma Limited Vs Collector of Central Excise in Order No. E/369/92-D = 1992 (8) TMI 183 - CEGAT, NEW DELHI arising in Appeal No. E/2556/91-D. In this case, the assessee, M/s. T.T.K. Pharma Limited are manufacturing of "Fryums" which were it was stated that they cannot be equated to "Namkeen" as they are ready to eat snacks but are similar to the popularly known as Papad which can be consumed only after processing, like frying. Hon'ble CESTAT has stated that "Commissioner has given clear finding that the item is covered by the description in Sl.No.5 of....
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.... and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. The analysis of the relevant chapter heads are as under: Chapter 1905 of Customs Tariff states: 1905 - BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHETHER OR NOT CONTAINING COCOA ; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND similar products 1905 05 40 -Papad Chapter heading 21 of Customs Act covers "Miscellaneous edible preparations" Chapter Note 6 of Chapter 21 states as under: 6. Tariff item 2106 90 99 ....