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The product ‘Un-fried Fryums’ is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975

Classification of goods— The applicant is engaged in the business of manufacturing and trading of “Papad” of different shapes and sizes. Accordingly the Applicant seeks Advance Ruling on the following questions : (i) Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? Held that— applicant’s product of different shape and sizes is “un-fried Fryums” and it cannot be called as “Papad” as claimed in the application and therefore merits classifiable under Tariff Heading 21069099 of the Custom Tariff Act, 1975.