Case LawAdvance Ruling No. 39/WBAAR/2019-20
Ambo Agritec Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- December 24, 2019
- Type:
- Advance Ruling
- Members:
- Parthasarathi Dey, Susmita Bhattacharya
Subject
Non-edible intermediary product for confectionery industry classifiable under HSN 1901 20 00
Classification
Summary
Q) The Applicant manufactures a non-edible intermediary product for confectionery industry, which is prepared from dough of wheat flour, sugar, food grade sodium bicarbonate and water, cut into tiny Kaju shaped pellets. It seeks a ruling on the class…
Judgement
1.1 The Applicant is stated to be a manufacturer of vanaspati, refined oil and biscuits. This apart, the Applicant also manufactures a non-edible intermediary product for confectionery industry, which is prepared from dough of wheat flour, sugar, food grade sodium bicarbonate and water, cut into tiny Kaju shaped pellets. It seeks a ruling on the classification of the above intermediary product. An…