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2022 (3) TMI 677

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....VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Allied Blenders and Distillers Private Limited, H.No. 1-11-220/2, First floor, Sreenivasam, Brundavan Colony, Begumpet,Hyderabad, Hyderabad, Telangana- 500016 (36AAACY3846K1ZY) has filed an application in FO....

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....he concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admitted 4. Brief facts of the case: M/s. Allied Blenders and Distillers Private Limited are primarily engaged in manufacture of alcohol. In the process of manufacturing alcohol, the applicant produces certain bye-products by names distillery dry gain soluble (DDGS) and....

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....sentatives reiterated their averments in the application submitted and averred as follows: 1. That they have filed an application before AAR on 11.07.2020 subsequent to which date i.e., in Aug 2020 the DGGI has initiated an investigation on the question raised by the applicant and therefore that they are eligible for clarification from the AAR. 2. That they are a distillery and their byproduct....

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....Chapter / Heading / Sub-heading / Tariff item Description of Goods Rate 02/2017 102 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake Nil 01/2017 104 2303 Residues of starch manufacture and similar residues, beet....