Classification of goods— The present appeal has been filed against the advance ruling order passed by the Authority for Advance Ruling of Uttarakhand.

Application was filed by the applicant before the Authority for Advance Ruling, to seek clarity as to whether the Dry Powders containing Protein Powder with Vitamins & Minerals is eligible to be classified under HSN 3004 or not.

The Authority for Advance Ruling, Uttarakhand, after examining the issue, gave the Ruling that “Dry Powder Containing Protein Powder with Vitamins & Minerals” being manufactured by the applicant under the name ‘Protowits’ is a Food supplement which is fit to be classified under HSN 2106.

Aggrieved by the said Ruling passed by the Authority for Advance Ruling for the state of Uttarakhand, applicant has filed the instant appeal.

In the instant case the moot issue to be decided is whether the product “Dry Powders containing Protein Powder with Vitamins & Minerals” merit classification under chapter 3004 of the GST Tariff Act, 2017 or otherwise.

Held that— The ruling passed by the Authority of Advance Ruling of Uttarakhand is hereby upheld.