TaxTMI 
TaxTMI 
2023 (4) TMI 697
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....this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 1. KTV HEALTH FOOD PVT LTD, No.7/3, ARUL NAGAR SALAI, KODUNGAIYUR, CHENNAI-600118 (hereinafter called the Applicant) are registered under GST wit....
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....de for classification; they have stated that in south India, many vegetable oils are used for lighting lamp e.g., Gingelly oil (seasame oil). Coconut oil and Castrol oil; also coconut oil is used for cooking, hair and for lighting a lamp in Hindu prayer hall; Manufacturers who has manufactured different vegetable grade edible oils as per Indian Standard norms specifically sell to the public as edible grade but the purchasers makes some other use of it; that it will be anomalous if edible oil used for culinary purpose carry a rate of 5% and the same edible oil if used for lighting a lamp in Hindu prayer hall it becomes classified under Tariff Heading 15.18 read with Sl.No.27 of Schedule II of Notification No. 11/2017 Central Tax (Rate) dated 28.6.2017 and carry a rate of 12%. 2.3 On interpretation of law, the applicant has stated that as per customs tariff schedule, which is applicable to GST Tariff Schedule, RBD Palmolein as such without being mixed with any other oil is to be classified under heading 1511 (customs tariff entry 1511 90 20 is specific to RBD Palmolein). The heading covers 'Palm oil and its fractions whether or not refined, but not chemically modified. Further, the ....
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.... Self Cleaning Filter and then heated to a required temperature for acid conditioning in Crude Economizer (Plate heat exchanger) by deodorized oil during steady state condition and subsequently by using steam in feed heater. After getting required temperature calculated phosphoric acid is dosed. The oil is allowed to mix throughly with phosphoric acid in the Dynamic mixer and then oil is sent to Retention tank where the precipitation of phosphatides and metal compounds takes place. CONTINUOUS BLEACHING: The treated oil is again heated to a temperature of 85 Deg.C using economizer with hot deodorized oil and sprayed into the Slurry mixing tank. The earth is automatically dosed by the Screw conveying System directly from the Earth feed hopper into the pipe located below the oilspray. The conveyor is sequenced by an equation to oil flow in the PLC programme. The slurry oil from is pumped to a bleacher vessel, through Viscoline to heat the oil up to bleaching temperature in case slurry is prepared at lower temperature (85 deg. C). In the Bleacher, which is equipped with steam agitation to ensure proper mixing and retention time, colour bodies, oxidizing material etc. in the oil, are ....
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....levels which automatically controls the discharge valves opening and closing at these levels. PALM OIL PROCESS PHYSICAL REFINING PROCESS BLEACHING PROCESS FLOW CHART DEOD PROCESS FLOW CHART 3.3. Another Personal Hearing was held on 08.12.2022, as there was a change in the constitution of Members. In this Personal Hearing which was conducted virtually, Shri. Hari Radhakrishnan, Authorised Representative of the Company (AR) briefly explained the process of manufacture of edible Palmolein with brand name Mahara Jyothi which is marketed as lamp oil. In response to the query whether any additives are added to make it lamp oil, the AR replied that no additives are added and the content is edible Palmolein and the packing is affixed with FSSAI license number used for Roobini Refined Palmolein as the manufacturing process is same for both the products. In response to query with regard to price of Roobini and Mahara Jyothi, the AR stated that Mahara Jyothi is lesser by Rs. 10/- as compared to Roobini, as the latter has brand value in the market. 4.0 We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, submissions/Additio....
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....ible grade 1518 00 19 ---- Other --- Castor oil, dehydrated : 1518 00 21 ---- Edible grade 1518 00 29 ---- Other --- Other Vegetable oil and its fats: 1518 00 31 ---- Edible grade 1518 00 39 ---- Other 1518 00 40 --- Other 5.3 From the above provisions it is evident that RBD Palmolein Oil is covered under tariff heading 1511 90 20. Further, Chapter Heading 1518 provides for classification of 'Inedible Mixtures or preparations of vegetable oils or of fractions'. 5.4 Refined Bleached Deodorised (RBD) Palmolein Oil is a fraction of Palm Oil obtained by a process called fractionation. The Applicant has stated that they have proposed to market one of their RBD Palmolein which is of edible grade without changing its basic and essential character as Mahara Jyothi, which is intended to be introduced as lamp oil. Applicant had further stated that the process of manufacture of Mahara Jyothi is the same as the process of manufacture of their edible RBD Palmolein which is branded as ''Roobini". No additives are added for Mahara Jyothi and the packing of Mahara Jyothi is affixed with FSSAI license number used for Roobini Refined Palmolein as the manufacturin....