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        Case ID :
        Central Excise

        Classification (HSN Code) for 'Soft Serve'-Interpretation of Tariff ( 21.05 or 04.04 or 2108.91)

        7 July, 2017

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        As per the prevalent law and classification Apex court has held that, " the expression Soft Serve" fall under Sub-Heading 21.05 and not under 04.04 or 2108.91 of the Tariff Act.

         

         

        COMMISSIONER OF CENTRAL EXCISE, NEW DELHI Versus M/s CONNAUGHT PLAZA RESTAURANT (P) LTD., NEW DELHI - 2012 (12) TMI 149 - SUPREME COURT

         

         

        Tariff classification: Soft Serve classified under prepared foodstuffs, not dairy or ice-cream headings, for excise purposes. The product Soft Serve is to be treated as a prepared foodstuff under Sub-Heading 21.05 rather than as a dairy product or an ice-cream/ice confection; its character and presentation align it with preparations for human consumption covered by the prepared foods heading, excluding headings for dairy or frozen confection classifications and thereby determining the applicable excise and tariff treatment.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tariff classification: Soft Serve classified under prepared foodstuffs, not dairy or ice-cream headings, for excise purposes.

                              The product Soft Serve is to be treated as a prepared foodstuff under Sub-Heading 21.05 rather than as a dairy product or an ice-cream/ice confection; its character and presentation align it with preparations for human consumption covered by the prepared foods heading, excluding headings for dairy or frozen confection classifications and thereby determining the applicable excise and tariff treatment.


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