TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 382
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.... Quantity Power in KW 1 Garlic bulb Cutting machine Divine make 400KGH 1 2.0 2 2Garlic Peeling machine no 1 Divine make 100KGH 1 1.5 3 3 Air compressor for M/c no 1 FS Compressor 58 CFM 1 11.0 4 Sorting conveyor for m/c no 01 Divine 15 ft x 2 ft 1 1.0 5 Hot Air dryer Divine 400 KGH 1 7.5 5. The applicant has further stated viz * that the processing of raw garlic bulb results in emergence of a new product having no different character but a distinct name - 'chopped garlic'; that its use varies; that according to them the process carried out amounts to manufacture; * that chopped garlic is not fresh having undergone various processes like quality inspection, sampling, moisture removal process, crushing of whole bulb of garlic, peeling, sorting, chopping and packing; * that Rule 3 of the General Rules of Interpretation is applicable; * that the chopped garlic so obtained, falls under Tariff heading 20.05, attracting GST @ 12% in terms of serial no. 37 of schedule II of notification No. 1/2017-CT (R) as the garlic is subject to certain process, but is not frozen. 6. In view of the foregoing, the applicant has sought advance ruling, in respe....
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....or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. Customs Tariff Chapter 07 Tariff Item Description of goods Unit 0703 ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED 0703 10 - Onions and shallots: 0703 10 10 - - - Onions: 0703 10 20 - - - Shallots kg. 0703 20 00 - Garlic kg. 0703 90 00 - Leeks and other alliaceous vegetables kg. Customs Tariff Chapter 20 2005 OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 2005 10 00 - Homogenised vegetables kg. 2005 20 00 - Potatoes kg. 2005 40 00 - Peas (pisum, sativum) kg. - Beans (Vigna spp. Phaseolus spp.): 2005 51 00 - - Beans, shelled ....
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..... Similarly, products of this Chapter remain classified here (e.g., fresh or chilled vegetables) when subjected to packaging by means of a Modified Atmospheric Packaging (MAP) process. In a MAP process the atmosphere surrounding the product is altered or controlled (e.g., by removing or reducing the oxygen content and replacing it with or increasing the nitrogen or carbon dioxide content). Fresh or dried vegetables fall in this Chapter whether intended for use as food, for sowing or for planting (e.g., potatoes, onions, shallots, garlic, leguminous vegetables). However, the Chapter does not cover seedling vegetables in a condition for replanting (heading 06.02). In addition to the exclusions mentioned above and in the Chapter Notes, this Chapter does not include : (a) Chicory plants or chicory roots (heading 06.01 or 12.12). (b) Certain vegetable products used as raw materials in the food industries e.g., cereals (Chapter 10) and sugar beet and sugar cane (heading 12.12). (c) Flour, meal and powder of roots or tubers of heading 07.14 (heading 11.06). (d) Certain plants and parts of plants, although sometimes used for culinary purposes, e.g., basil, borage, hyssop, all....
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.... which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05. 2.- For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07. 3.- For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression "Brix value" means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °͍....
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....duced supra, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by an applicant. The question as to whether a particular process undertaken/proposed to be undertaken would amount to manufacture, does not find a mention under the seven matters listed at 97(2)(a), ibid. We, thus refrain from answering the said question. 14. The second question, is whether classification of peeled, chopped & packed garlic could fall under tariff heading 07032000 or 20055900? 15. Customs Tariff Act, 1975, has been made applicable to GST in terms of notification No. 1/2017-Central Tax (Rate) date 28.6.2017, viz (iii) "Tariff item", "sub-heading" "heading" 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. 16. Chapter heading 0703, relates to 'Onions, shallots, g....