Jay Jalaram Enterprises ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- March 11, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
'[J.J.’s] POP CORN', manufactured from raw corn/maize grains classifiable under HSN '1904 10 90' attracting GST@18%
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…
Judgement
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…