‘Crackle’ with Sugar, Cashew Nuts, and Flavours as Sugar Boiled Confectionery classifiable under Tariff Heading 1704

In re Sri Venkateswara Cashew Chikky Manufacturers (GST AAAR Andhra Pradesh) The appeal case involving Sri Venkateswara Cashew Chikky Manufacturers addresses the classification of their product “Crackle” under the GST tariff headings. The product, containing sugar, cashew nuts, butter, liquid glucose, and other flavors, was initially classified under Chapter 17049020 with a GST rate of 18%. However, the manufacturer sought to classify it as “Sugar Boiled Confectionery” under Tariff Heading 1704, specifically under Serial number 32AA of Schedule II of Notification No.01/...