TaxTMI 
TaxTMI 
2020 (8) TMI 449
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....EST BENGAL, pronounced by the West Bengal Authority Advance Ruling (hereinafter referred to as the WBAAR). 2. The Appellant, holding GSTIN No. 19AACS180NIZ3 is a manufacturer of confectionery products like cakes, rusks, patties etc. Some of its products have filling of cooked chicken, fish or eggs. 3. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as "the GST Act") on whether the products in the Table below containing portions of cooked chicken, mutton, fish, eggs etc. as falling are classifiable under HSN 1601 as they contain more than 20% by weight of meat. Table Sl.No. Name....
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.... Flour Chicken Baking 26. Dimer Devil Flour Egg Frying 27. Fish Chop Flour Fish Frying 28. Fish Envelop Flour Fish Baking 4. The WBAAR considered only twenty one items of baked products (Sl.No. 1 to 5 and 10 to 25 of the Table) of the Table above for Ruling, citing order of the West Bengal Appellate Authority for Advance Ruling (hereinafter referred to as the WBAAAR) in the matter of Akansha Hair & Skin Care Herbal Unit Pvt. Ltd. In Appeal Case No. 2/WBAAAR/Appeal/2018 dated 01.08.2018 = 2018 (8) TMI 772 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL where the WBAAAR cautioned the WBAAR against accepting a single application for classification of multiple products, where such p....
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....ducts like chicken cutlet, chicken finger, etc. and opined that they may be classified under HSN 1601. (b) The WBAAR failed to appreciate the facts that if the filling is removed from the burger, patty, puff etc. it loses is identity and no longer are the products which are marketed by the Appellant. (c) The WBAAR did not consider the composition and manufacturing process submitted the appellant. The main ingredient in most cases is chicken and the manufacturing process establishes that the products is a preparation of meat. (d) The WBAAR failed to consider the test report done by National Collateral Management Services Ltd. certifying that the final finished product contained more than 20% by weight of chicken me....
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....ir fillings. The customers on their purchase expect the products with their filling intact. If the fillings are removed they cease to be the products that have been promised to the customers. Products as enumerated in the table sans their filling are no products. They may be edible but not marketable and so the observations made in the matter of Dodsal Corporation Pvt. Ltd. [2011 (263) ELT 719 (Tri-Bang.)] = 2010 (11) TMI 203 - CESTAT, BANGALORE are not applicable. 9. The Respondent did not have any comment to offer expect that the products do not fall under HSN 1601 and are rightly classified under 2106. 10. The matter is examined and written and oral submissions made before us are considered. The WBAAR classified only the baked prod....
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....(supra) is based on the Excise Tariff Act (hereinafter referred to as "ETA"), as is stood before 2005. For the sake of clarity extracts from Heading 1601 of ETA before amendment in 2005 is reproduced below: "Preparations of meat, of fish .... or other aquatic invertebrates, including sausages and similar products, extracts and juices, prepared fish and caviar and caviar substitutes - put up in unit containers and ordinarily intended for sale". HSN 1601 in the Tariff Act reads today as below: "Sausages and similar products of meat, meat offal or blood, food preparations based on these products". The WBAAR rightly pointed out the significant distinction in HSN 1601; (i) Meat is now clearly spelt ou....
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....hich are distinct marketable products. Sandwich bread and Chicken Sandwich are to separate marketable products. Similarly burger Bread and Chicken Sausage Burger are different and distinct marketable products. Further Chicken Singara without its filling cannot even retain its distinct triangular shape of singara and its nothing but an empty flour mould. Singara or samosa is distinct for its filling and singara without its filling ceases to be a singara in the common parlance. So the observation made by CESTAT in the matter of Dodsal Corporation Pvt. Ltd. are not applicable in the instant case. Rather it can be said that the products on which classification is sought can be termed as meat based products as without the meat fillings they ceas....