2022 (12) TMI 949

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....charging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought for an advance ruling in respect of the following questions.- (a) What is the HSN Code of 'Raula Gundi' (Final product of the Applicant)? (b) What is the applicable rate of tax and Cess of the product? 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2.0 The Applicant having its principal place of business at Mochinda, Salbani, D....

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.... "Raula Gundi" and the ratio of the ingredients used in it. As per the Applicant, the product "Raula Gundi" is prepared in the following manners:- a) Tobacco dust is added with lime and Mustard oil and mixed properly. b) After being mixed, other ingredients like Dhania, Pan madhuri, Mala zira, Epoil Cinnamon & Clove etc are added to the mixture to prepare the finished product i.e Raula Gundi. 3.2 The Applicant packs the final product in 500gm pkt, 100gm pkts, 50gm pkts and in packets costing Rs.2/- and sells them in the market as well as to retail shops. 3.3 Based on the aforesaid submission, the Applicant has requested the Hon'ble Authority for Advance Ruling (AAR) to kindly consider the product "Raula Gundi" to....

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....mmissioner, CGST & Central Excise, Keonjhar Division vide his letter C.No. IV(16)23/MISC/DIV REPORT/KJR/2019/P ART-1/4094 dated 26.10.2022 submitted that the product "Raula Gundi" is classifiable under Tariff Heading 24039910 considering the predominant ingredient i.e. Tobacco involved in the making of the Chewable Gundi (Raula Gundi). The JDC is of the opinion that the tax rate of the product "Raula Gundi" which is Chewing Tobacco ( without lime tube) is 28% ( CGST-14% + SGST-14%) and Cess-160%. 4. 5 We see that the resultant product of the applicant is a combination of various ingredients/raw materials intended for chewing needs. The predominant ingredient is 'Tobacco dust' which constitutes about 50% of the product and other i....

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.... Smoking tobacco, whether or not containing tobacco substitutes in any proportion:   2403 11 Water pipe tobacco 28% 2403 11 10 Hookah or gudaku tobacco 28% 2403 11 90 Other 28% 2403 19 Other:   2403 19 10 Smoking mixtures for pipes and cigarettes other than paper rolled biris, manufactured 28% 2403 19 21 Smoking mixtures for pipes and cigarettes other than paper rolled biris, manufactured without the aid of machine 28% 2403 19 29 Other 28% 240319 90 Other; 28% 0 Other:   2403 91 00 "Homogenised" or "reconstituted" tobacco 28% 2403 99 Other:   2403 99 10 Chewing tobacco 28% 2403 99 20 Preparations contain....