Case Law Details
In re Wonderfrutz Products LLP (GST AAR Karnataka)
Whether Tutti-fruity be classified under HSN 08111010 or 20060000?
Tutti-fruity is a colourful confectionery containing various chopped and usually candied fruits, or an artificially created flavouring simulating the combined flavour of many different fruits. It is often used in making tutti-fruity ice cream, bakery and confectionery. In India, tutti-fruity is candied raw papaya. These are always small cubical pieces often brightly coloured. The most common colour being red, tutti-frutti are also available in rich green and yellow colours. These are used in various bakery products including cakes, milk-breads, cookies, dilkhush and buns. Tutti-frutti is also used in cold desserts as topping for ice-creams and sundaes. They are also used in sweet paans.
The submissions of the applicant have been examined as it is seen that the product tutti-frutti is manufactured out of fruits, especially raw papaya, which is first stored in brine solution after peeling and then cut into cubes, later washed and boiled in water and cooked with sugar, colour, preservative, citric acid. Lastly, the product is dried and packed for sale. There is a process of cooking by boiling in water and sugar is also added.
Chapter 20 of CTH relates to preparations of vegetables, fruits, nuts or other parts of plants and Chapter Note no. 1 states that this chapter does not cover vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; The tariff item 20.06 deals with vegetables, fruits, nuts, fruit-peel and other parts of plants which are preserved by sugar (drained, glace or crystallised). The item in question is no doubt a fruit.
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