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The Tutti-frutti being the product of papaya is covered under HSN code 20060000

Classification of Goods — In the instant application Applicant is a partnership firm engaged in the manufacture and selling of Tutty-fruity.  The question before authority is that—
Whether Tutti-fruity be classified under HSN 08111010 or 20060000.
Held that — In the instant case the flow chart provided by the applicant, though shows boiling of the fruit, does not indicate the freezing of the fruit consequent to processing. Therefore, we are of the opinion that the product as presented by the applicant does not qualify classification under Tariff Heading 08.11
The other competing entry is CTH 20.06.00.00. Chapter 20 of CTH relates to preparations of vegetables, fruits, nuts or other parts of plants and Chapter Note no. 1 states that this chapter does not cover vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11l; The tariff item 20.06 deals with vegetables, fruits, nuts, fruit-peel and other parts of plants which are preserved by sugar (drained, glace or crystallized). The item in question is no doubt a fruit.
In the instant case the process of preparation of the product tutti-frutti by the applicant tallies with the process referred to in the explanation supra. In view of the above, the product tutti-frutti is rightly classifiable under CTH -20060000.
Ruling — The Tutti-frutti being the product of papaya is covered under Chapter / Heading / Sub-heading / Tariff item 20 06 00 00. — Wonderfrutz Products Llp, In Re [2018] 6 TAXLOK.COM 62 (AAR-Karnataka)

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