Case LawHAAAR/2018-19/05
Khera Trading Company ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- August 7, 2019
- Type:
- Advance Ruling
- Members:
- Amit Agrawal, Anil Jain
Subject
Non-diary cooking cream merits classification under HSN '2106 90 99'
Classification
Summary
In the instant case, the impugned item is mixture of vegetable oil and other food stuffs. After the manufacturing process, as detailed in the appeal, it is observed that individual identity of all the mixtures is lost and what, emerges is totally a d…
Judgement
The present appeal has been preferred by M/s Khera Trading Company situated at Sanoli Road, Near Govind Tobacco Factory, Panipat, Haryana-132103 (‘Appellant’) against the Advance Ruling No. HAR/HAAR/R/2018-19/09 Dated 30.08.2018 passed in their application dated 04.06.2018. BRIEF FACTS OF THE CASE 2. The Appellant is inter alia engaged in the distribution of various dairy and non-dairy…