Jay Jalaram Enterprises ., In re

Date: March 11, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

'[J.J.’s] POP CORN', manufactured from raw corn/maize grains classifiable under HSN '1904 10 90' attracting GST@18%

Classification

Summary

The product namely ‘[J.J.’s] POP CORN’, manufactured from raw corn/maize grains, which, by heating turn into puffed corns/popcorns and then to make it palatable other ingredients like salt and turmeric powder along with oil are adde…

The applicant has submitted that they are a proprietorship concern and manufacture Pop Corn, which is sold in a sealed plastic bag bearing a registered brand name as [J.J.’s] POPCORN, under the Trade Marks Act, 1999. They submitted that their product is manufactured by using corn/maize grains. The Raw corn – grains are heated in an electric machine/oven @ 180/200 degree temperature and…

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