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Frozen meat of sheep / goat in HDPE gunny bag under chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017-Central Tax (Rate) dated 28/06/2017 is available to us.

Shanti Prime Publication Pvt. Ltd.

Classification of goods—In the instant application, question placed before authority is that—
Whether frozen meat supplied in such bag (HDPE gunny Bag) of different weight and size will be treated as frozen meat put up in unit container?
Whether above product or goods fall under chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017- Central Tax (Rate) dated 28/06/2017 is available to us or not ?
As per definition, registered brand name means name which is used in relation to such specified goods for the purpose of indicating connection between such specified goods and some person, and which is registered under the Trade Mark Act.
We do not have any brand name for our product but we have registered logo of Company's name. However we are not using that logo on HDPE bags which are used for packaging of our product. Hence we are not indicating any connection between such specified goods and that person.
Accordingly we hold that the frozen meat of sheep / goat in HDPE gunny bag which do not indicate any information related to weight / number of carcass packed in such bags would tantamount to being as a product not put up in unit container and thus falls under chapter tariff heading 0204 and is further covered by serial no. 9 of Notification No-2/2017 Integrated Tax (Rate) dated 28/06/2017 as amended.
Ruling— The product Frozen Meat of Sheep and Goats fall under chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017-Central Tax (Rate) dated 28/06/2017 is available.

The meat supplied in gunny bag would not be treated as unit container. [2018] 2 TAXLOK.COM 315 (AAR-Maharashtra)