TaxTMI 
TaxTMI 
2026 (2) TMI 1197
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....he HSN. Further some of the products are mixed and packed only. In other words, the raw material is only packed in capsules and no processing is done on it. 3. The major inputs, their HSN and the rate of GST are as under:- HSN Raw Materials CGST % SGST % 210690 Pan Gulkand with Supari 9 9 71069210 Silver Leaves (various size) 1.5 1.5 33021010 Permitted Food colours and flavours 9 9 29061100 Menthol 9 9 21069099 Hing Goli 6 6 21069099 Dried Salted Amla 6 6 21069099 Pudina Mint Gol 6 6 091020 Dried Salted Ginger 6 6 21069099 Digestive Goli 6 6 21069070 Churna for Pan 2.5 2.5 091020 Saffron 2.5 2.5 090921 Dhana Dal 2.5 2.5 4. They have sought an advance ruling on the following questions:- (a) Classification of the goods and services by its relevant Harmonized System of Nomenclature (HSN) and Services Accounting Code (SAC) specifically of our product described in point no. 12(B). (b) Classification of Tax Liability (GST Rate) to be charged in Tax Invoice on our final product, as the major input raw materials ....
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....on blister packing machine. There after the paper sleeves are inserted on the blister packing which indicated the batch number of manufacturing. 3) Product Name: Paan Kapsul - Rose A) Ingredients are used to manufacture the product: a) Paan - Betel Leaves b) Gulkand c) Raw Supari (Unscented) d) Sugar Syrup e) Rose flavoured Capsules (Plant Fiber) f) Aniseeds g) Menthol B) Process of Manufacturing: A mixture of Paan, Gulkand, Supari and sugar syrup is procured from the supplier. It is tested for quality. After approval it is properly mixed until the mixture becomes fully homogeneous. The it is filled in Rose flavoured capsules on a capsule filling machine. The capsules are inspected on inspection machine and then cleared for packing. It is then packed on blister packing machine. There after the paper sleeves are inserted on the blister packing which indicated the batch number of manufacturing. 4) Product Name: ChatPata Twins A) Ingredients are used in the product: Purchased by us separately in a tablet form, which contain Salt, Dry mango, Pudina, Dry Ginger, Neembusaa....
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....tion of law in respect of question on which the advance ruling is sought. 9. After going through the samples produced before us during the course of hearing, we find that the applicant is manufacturing two types of products based on the process of manufacture. In the first type, the ingredients are mixed together and packed in edible capsules, which are then packed in blister packs. In the second type, the finished product is bought from the market and the applicant only packs them in capsule sized blister packing. No capsule is present in the second category. The products falling in the first category are- Paan Kapsul - Silver Coated, Paan Kapsul - Regular and Paan Kapsul - Rose and those falling in the second category are - ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots and GasGo Candy. 10. We find that applicant is manufacturing Mouth Fresheners, commonly known as 'Mukhwas' in the vernacular language. They have evolved a unique concept, wherein the mouth freshener is packed in edible capsules, which can be consumed as a whole. As per the manufacturing process submitted by the applicant for Paan Kapsul - Silver Coated, Paan Kapsul - Regular and Paan Kapsul - Rose, th....
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....turisation 2. Churan Anardana Pomegranate, pepper, cumin, akarkara, dry ginger, dry mango, large cardamom, rose petals, salt, sugar, citric, etc. -do- 3. Punch Anardana Pomegranate, pepper, cumin, akarkara, dry ginger, dry mango, large cardamom, rose petals, salt, sugar, citric, etc. -do- 4. Anardana Goli Pomegranate, pepper, cumin, dry ginger, dry mango, black salt, sugar, citric acid. -do- 5. Rochak Anardana Pomegranate, pepper, cumin, akarkara, dry ginger, dry mango, large cardamom, rose petals, salt, sugar, citric, etc. -do- 6. Anardana Special Pomegranate, pepper, cumin, akarkara, dry ginger, dry mango, large cardamom, cinnamon, celery, black salt, sugar, citric, etc. -do- 7. Heeng Ki Tikiya Asafoetida, Pomegranate, akarkara, dry ginger, dry mango, salt, sugar, citric, etc. -do- 8. Jeera Goli Special Roasted cumin, dry mango cumin, salt, pepper, dry ginger, pepper long, citric, etc. Grinded and coated on cumin 9. Jeera Goli Roasted cumin, dry mango, cumin, salt, pepper, dry ginger, pepper, black salt, sugar, etc. -do- 10. Jeera Goli-Il Roasted cumin, dry mango, cumin, salt,....
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....y, citric, etc. -do- 29. Dayonin Asafoetida, pepper long, dry mango, pepper, dry ginger, salt, black salt, citric, etc. -do- 30. Shodhy Harad Dry mango, termelia chevula, amla, celery, nausadar, akarkara, salt, black salt, citric, etc. -do- 31. Harad Hand-made Dry mango, termelia chevula, amla, celery, nausadar, akarkara, salt, black salt, citric, etc. Before the Tribunal, the question was whether these products would merit classification under Heading 9.03 as 'Spices' or Chapter heading 2108.99, being 'edible preparations, not elsewhere specified or included', as it existed at the material time. The Tribunal, after going through the Chapter Notes of Chapter 9 held that spices are those which are used as condiments, Further, as per the dictionary meaning, a condiment is a substance used either during the preparation of food or it is added to the prepared food on the table in order to add a certain flavour or a taste. It has, thus, an integral relation to the food prior to its consumption. The products are being marketed/sold by the respondents are not as spices but as digestive tablets, which cannot be called as a condiment. There....