Case Law Details
In re Italian Edibles Pvt. Ltd (GST AAR Madhya Pradesh)
Q. Whether the product marketed under brand name Ber Berry, manufactured and supplied by the applicant, containing the ingredients jujube fruit sugar, salt, permitted preservative (E-211) and mixed spices, should be classified under the Tariff Heading 0810 as Jujube fruit (Ber/Bore) or under Tariff Heading 0811 as fruits cooked by steaming or under the Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar?
A. We observe that the chapter 8 is covered either fresh fruit or fruit cooked by steaming/boiling in water only whereas the process of the applicant is more than the process covered under chapter 0811. In the applicants case, after the product soaked in hot water, transferred to steamed jacketed tank where it is cooked with steam and at this stage other ingredients i..e. sugar salt, preservative and some spices are added. The process of manufacture of product of the Applicant is not simple to cover in the chapter 0811. The process of the applicant is preparation of fruit which contained preservative and other ingredients i.e. sugar, salt and some spices also. We find that as per the ingredients and process for manufacture of product in question given by the Applicant, the said product is not covered under the chapter 0811 and rightly classified/covered under the chapter heading number 2008 of the tariff.
We observe that the order No.01/AAAR/17/19/2018 passed by the Appellate Authority for Advance ruling, UP in case of Harith Budhraja (M/s Bharat Agro) is not applicable as in the instant case, the process of manufacture and ingredient of product i.e.”Bery Berry” is entirely different. The other referred judicial decisions is also not applicable in this case.
In view of above, we find that the product “Ber Berry”, is rightly classifiable under the chapter heading 2008.
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