TaxTMI 
TaxTMI 
2019 (12) TMI 463
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....g, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant is stated to be a manufacturer of confectionery products like cakes, rusks etc. Some of its products contain portions of cooked chicke....
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....Following the instruction of the Id WBAAAR as discussed above, this Authority examines the products of the Applicant in terms of their common characteristics. In Table below the products are analysed in terms of the cereal component, non-vegetarian component and the method of cooking. These parameters are chosen keeping in mind the categories in which food preparations are classified in the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act), which is followed in the GST Act for the purpose of classification. Table No Name of the product Cereal component Nonvegetarian component Method of cooking 1 Chicken internet Flour Chicken Baking 2 Chicken patties Flour Chicken Bak....
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.... most of the products (Sl Nos 1 to 5 and 10 to 25 of the Table) are baked food preparations made of flour and contain chicken. The Application is, therefore, admitted, limiting the ruling to the classification of the above twenty-one products (hereinafter 'the products'). 2. Submissions of the Applicant 2.1 The Applicant submits that it has so far been classifying the products under HSN 2106. The products contain more than 20% by weight of chicken meat. The products are preparations of meat instead of raw meat. They emerge as distinct food preparations through cooking when other ingredients are added and are separately identifiable as Chicken Kebab, Chicken Burger etc. The Applicant, therefore, argues that the products are classifiabl....
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....weight of sausage, meat, meat offal, fish etc. HSN 1905, therefore, includes only those baked food that does not contain more than 20% by weight of sausage, meat, meat offal, fish etc. 4.3 Food preparations, containing more than 20% by weight of sausage, meat, meat offal, fish etc. are included in Chapter 16 (Chapter Note 2 to Chapter 16). According to Chapter Note 2 to Chapter 16 and EN, Chapter 16 the weight of meat to be considered at the stage when it is presented to the customer as foodstuff and not at the ingredient level before preparation of the food. 4.4 The Applicant argues on the strength of the test report referred to above that the products are preparations of meat, having more than 20% by weight of chicken meat after the....
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....ontaining more than 20% by weight of chicken meat. The Revenue believed that chicken pizza, which was a baked food preparation containing more than 20% by weight of meat, should be classified under heading 1601. The court agreed with the appellant that food based on meat must have meat as the starting point. It could not survive as a distinct food product unless the meat were there. The starting point for the appellant's pizza was wheat flour which was converted into pizza base and later topped either with vegetarian or non-vegetarian toppings or both. Pizza all over the world contained pizza base and cheese as basic ingredients. Use of meat as toppings in a specific variety of pizza did not make it food preparation based on meat, even i....