This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Fried Fryums’ classifiable under Tariff Item 21069099
Case Law Details
- Case Name
- In re Alisha Foods (GST AAR Madhya Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Madhya Pradesh, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Alisha Foods (GST AAR Madhya Pradesh)
Heading 2106 is an omnibus heading covering all kind of edible preparations, not elsewhere specified or included. Chapter Note 5 provides an inclusive definition of this heading and covers preparations for use either directly or after processing, for human consumption. In 5(b) above preparation for use after processing has been included and mentioned therein such as cooking, dissolving or boiling in water, milk or other liquids. Obviously, the term ‘such as’ is purely illustrative but not exhaustive and therefore processing includes fryin...
