Classification of goods— In the instant case, the issue before us is to determine the classification and applicable GST rate of un-branded product viz. salted and flavored Potato Chips, Potato Sev (Aloo Sev), Potato Chivda (Potato Salli Mixture), Sing Bhujiya, Sev Mamara (Roasted Puffed Rice with Nylon Sev), Chana Daal (Fried split Bengal Gram), Gathiya, Khatta Mitha Chevda Mixture and Dry Starch Powder.

The applicant has submitted that they intend to supply food products as mentioned above in the plastic bags of different weights and it does not contain any brand name. The contention of the applicant is that all the food products fall under the category of “Namkeens” and hence is appropriately classifiable under Customs Tariff Heading 2106 90 and is liable to GST at the rate of 5 % as per entry at SI Nos. 101 and 101A of Schedule I of Notification No. 01/2017 Central Tax (Rate), dated 28-6-2017.

The applicant food products salted and flavored Potato Chips, Potato Sev (Aloo Sev), Potato Chivda (Potato Salli Mixture), Sing Bhujiya, Sev Mamara (Roasted Puffed Rice with Nylon Sev), Chana Daal (Fried split Bengal Gram), Gathiya and Khatta Mitha Chevda Mixture are salted and savory products. These products are ready to eat and directly consumed by human beings. Therefore, we hold that the applicant food products be classified under CTH 21069099 of Customs Tariff Act.

Held that— The applicant product 'Potato Starch' which is by-product of Potato and generate during the course of manufacture of Chips, Potato Sticks and Allo Sev, covers under entry No. 18 of Not. No. 1/2017-CT (Rate) dated 28-6-2017 as amended and attracts tax rate @12% {CGST 6%+SGST 6% and IGST 12%}.