AI Drafter 
TaxTMI 
TaxTMI 
2022 (7) TMI 1098
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....me provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE AND SUBMISSION OF THE APPLICANT ARE AS UNDER :- 3.1 The applicant is engaged in the manufacture of an edible product under the brand name "Ber Berry", and it contains the following ingredients:- a. Jujube Fruit b. Sugar c. Salt d. Permitted Preservatives e. Mixed spices 3.2 The product consists of Jujube fruit commonly known as "Berphal" in India. It is basically the fruit itself which is packed in crushed/softened form and mixed with sugar and salt for flavouring. The steps involved in its preparation arc as below:- 3.2.1 Firstly, fresh jujube fruits arc sorted, cleaned, and then soaked in hot water. 3.2.2 The soaked fruit is then transferred to a centrifugal machine and then to a steam jacketed tank where it is cooked with steam. At this stage the other ingredients i.e.. sugar, salt, preservatives, and some spices are added for flavouring. 3.2.3 Once the fruit i....
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..... Applicant submitted that the said product should be classified as fruit but if the said product may not be classified as a raw/fresh fruit, then they submit that it may be classified under tariff heading 0811 as a fruit cooked by steaming containing sugar. 5. The Tariff Heading 0811 includes following products: 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 0811 10 - Strawberries: 0811 10 10 --- Containing added sugar 0811 10 20 --- Not containing added sugar 0811 10 90 --- Other 0811 20 10 - Raspberries, blackberries, mulberries, logan-berries, black, white, or red currants, and gooseberries: 0811 20 10 --- Containing added sugar 0811 20 20 --- Not containing added sugar 0811 20 90 --- Other 081190 - Other: 0811 90 10 --- Containing added sugar 0811 90 90 --- Other 6. Applicant submits that, under the above heading, the "fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter" is....
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....f pineapple. ii. That, the products classifiable under Chapter 20 do not cover fruits which are prepared or preserved by the processes specified in Chapter 8. as per Chapter Note 1 (a) of Chapter 20 of Customs Tariff. Under Tariff item 0811, the fruits are cooked by steaming or boiling in water, which is also the case with the appellant's product. iii. Further, under Chapter 20, the products are generally having longer shelf life and the fruits are not clearly identifiable being preparations of fruits, in case of Chapter '8' the goods have a short shelf life, once the can is opened and the fruit i.e., pineapples slices, are clearly identifiable as such. (Emphasis added) f. Finally, modifying the ruling given by AAAR, Uttar Pradesh as per their Order No. 5, dated 21-5-2018, it was held that the product in question i.e., "Canned Pineapple Slices dipped in sugar syrup" is covered under the Tariff hem No. 0811. 7. Therefore applicant submits that it is clear from the above decision of Hon'ble Appellate Authority of Advance Ruling that in order for a product to be classified under the tariff heading 0811. it should fulfil the following condi....
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....es not specified or included elsewhere. (ii) As submitted above. Chapter 20 specifically excludes fruits that arc prepared using procedures specified under Chapter 7, 8 or 11 following are some examples of processes that are covered under Chapter 7, 8 or 11:- a. Chapter 7 includes vegetables that are chilled or dried b. Chapter 8 includes fruits that are dried, or provisionally preserved, or cooked by steaming or boiling in water c. Chapter 11 includes products of milling industry that have undergone specified processes like powdering, roasting, or drying which are covered in that chapter. Hence if any vegetables, fruits, or nuts have undergone above processes then they are specifically excluded from Chapter 20. The said chapter only includes products that have been prepared using other processes not covered above, for example products preserved by sugar, or preserved by vinegar, or fruit jellies, or fruit juices etc. (iii) In this context reliance is placed on the decision of the Hon'ble CESTAT. New Delhi in the case of PREMIER MUSHROOM FARMS VERSUS COMMISSIONER OF C. EX., HYDERABAD, wherein it was held that Note to Chapter....
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....at only for their persuasive value provided, of course, they do not point to a different result than the one dictated by the Headings and the Statutory Chapter and section notes. We have already extracted the relevant explanatory notes. The very opening sentence states that Chapter 8 covers fruits generally intended for human consumption whether as presented or after processing. That is to say, fruits and processed fruits, as in the instant case, are covered by the chapter. 5. QUESTIONS RAISED BEFORE THE AUTHORITY: Whether the product marketed under brand name "Ber Berry", manufactured and supplied by the applicant, containing the ingredients jujube fruit, sugar, salt, permitted preservative (E-211] and mixed spices, should be classified under the Tariff Heading 0810 as Jujube fruit (Ber/Bore) or under Tariff Heading 0811 as fruits cooked by steaming or under the Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar ? 5. RECORD OF PERSONAL HEARING 5.1 Shri Pradeep Asawa and shri Palkesh Asawa, Chartered Accountant/ Authorized Representative of the applicant appeared for personal hearing on behalf of the applicant and reiterated the submis....
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....r the Tariff Heading No. 0811 as fruits cooked by steaming, or under the Tariff Heading 2008 as fruits. otherwise prepared or preserved containing added sugar?. The Tariff heading of chapter heading 0811 and 2008 is reproduced below: 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 2008 Fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 7.5 We observe that the chapter 8 is covered either fresh fruit or fruit cooked by steaming/boiling in water only whereas the process of the applicant is more than the process covered under chapter 0811. In the applicants case, after the product soaked in hot water, transferred to steamed jacketed tank where it is cooked with steam and at this stage other ingredients i..e. sugar salt, preservative and some spices are added. The process of manufacture of product of the Applicant is not simple to cover in the chapter 0811. The process of the applicant is preparation of fruit which contained preservative....