2019 (12) TMI 1117

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....pellate 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 vanaspati, refined oil and biscuits. This apart, the Applicant also manufactures a non-edible intermediary product for confectionery industry, which i....

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....HSN 1103 based on industry parlance. The tariff item 1103 20 00 under the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act) is relevant. The pellets refer to a small, rounded, compressed mass of a substance. The Applicant argues its product satisfies the above criterion. 2.4 However, mixes and dough that are used for making bakers' ware under HSN 1905 are classified under tariff item 1901 20 00. The Applicant argues that although its product can be placed in the category of mixes and dough, the final edible preparation is not limited to bakers' ware. It can be baked into biscuits or fried into namkeen. 2.5 The Applicant brings attention to the ruling of AAR, Tamilnadu in Subramani Sumathi (Order No. 7/AAR/201....

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....ves baking at any stage of cooking should, therefore, be included under HSN 1905, except the ones mentioned above. 4.2 The Applicant's product is a mixture and dough of wheat flour, sugar and water, cut into specific shape, dried and hardened by heating. Dry heating for hardening dough is a cooking process known as baking. The Applicant's product is, therefore, a baked item, which needs further processing to become edible. The final edible product, therefore, already involves baking as the method of cooking at an intermediate stage. The end product is, therefore, biscuit or other bakers' ware classifiable under HSN 1905. 4.3 In Subramani Sumathi (supra) the Id AAR, Tamilnadu has dealt with a product, namely 'papad', which is specifica....