Appellate Authority for Advance Ruling — Classification of bakery items containing meat – The Appellant a manufacturer of confectionery products like cakes, rusks, patties etc. Some of its products have filling of cooked chicken, fish or eggs. The Appellant sought an advance ruling on whether the products containing portions of cooked chicken, mutton, fish, eggs etc. as falling are classifiable under HSN 1601 as they contain more than 20% by weight of meat. The AAR opined that in instant case as meat is used for filling only and the base products being either bread or flour, such baker’s product will survive even if the filling is removed. So the patty, burger, puff etc. are not food preparations based on meat and thus cannot be classified under HSN 1601. The Appellant filed the Appeal against the Advance Ruling and prayed that AAR did not pronounce ruling on all the twenty eight products on which ruling was sought.AAR differentiated products on the basis or methods of cooking frying or baking and took up only the baked products. The AAR failed to appreciate the facts that if the filling is removed from the burger, patty, puff etc. it loses is identity and no longer are the products which are marketed by the Appellant.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that the products with main components of filling of chicken are classifiable under HSN 1601. Accordingly, the Advance Ruling dated 09/12/2019 is modified to this effect.— Switz Foods Private Limited, In Re… [2020] 22 TAXLOK.COM 150 (AAAR-WB)