TaxTMI 
TaxTMI 
2024 (11) TMI 329
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....to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The issues on which advance ruling sought are stated above. 4. Contentions of the Applicant 4.1. The applicant is a company engaged in manufacture and export of value-added seafood items and ready to eat food products. The applicant claims that the items are prepared without addition of preservatives and using RETORT technology from Japan which ensures a shelf life of 18 months. In the process, food and containers are made commercially sterile, precooked food items are packed in a special multilayer pouch, vacuum sealed and made bacteria free by retort processing. Such products are ready to eat once the pouch is opened and no further cook....
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...." and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. Thus, in order to arrive at the appropriate classification of the items enlisted above, we have to refer to Customs Tariff. 7.3. With regard to items 1 to 6 in the advance ruling application, viz., a-Puli Inji, b-Sambar Curry, c-Avial Curry, d-Kadala Curry, e-Kappa Puzhukku and f-Fish Kappa Biriyan....
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....question vis-a-vis HSN 2005. Therefore, in the light of the specific inclusion under heading 2106, we are of the opinion that the above items fall under heading 2106 and not under 2005 as claimed by the applicant. More specifically, these items fall under HSN 21069099, i.e., "food preparations not elsewhere specified or included, other". 7.4. Now let us take up item No 7 in the list, viz., thenga varutharachatu @ varutharapu. The applicant has mentioned that the product is ready to eat and can be consumed by the customer directly after opening the pack. The applicant has classified the item under HSN 20081990. As per Customs Tariff, 20081990 is 'other' and a sub-class of -- 200819, i.e., 'other including mixtures' which, again,....
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....licant has mentioned that the products are ready to eat and can be consumed by the customer directly after opening the pack. The classification adopted by the applicant covers 'Other prepared or preserved meat, meat offal, blood of fowls of the species 'Gallus domesticus'. However, based on the ratio discussed in the previous paragraphs, we find Kerala Chicken Curry', 'Chettinadu Chicken Curry', 'Chicken Stew' and 'Chicken Biriyani', described in the literature provided by the applicant constitutes 'ready to eat packaged food" more specifically than 'prepared or preserved meat of fowl'. For the reasons explained in paragraph 7.3 above, we are of the opinion that these items also deserve cl....
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....ged food". The ratio applied to earlier discussions is squarely applicable in this case as well. 7.9. The next list consists of Soya Coconut Fry, Masala Rice, Coconut Rice, Vegetable Pulavo and Tomato Rice which they propose to classify under HSN 2106 90 99. The applicant has mentioned that the product is ready to eat and can be consumed by the customer directly after opening the pack. We find that this classification is correct. But there are different items with different rates which are classified under this HSN. Out of these items falling under 2106 90 99, we find that the above listed items fall under the specific description "food preparations not elsewhere specified or included, other". 7.10. The last item in the list is "Boiled Ch....