The product ‘fried Fryums’ is classifiable under Tariff Item 2106 90 99 and rate of tax is 18%
Classification of goods— The applicant is engaged in the manufacture of Fryums. The said Fryums are prepared from maida is purchased as raw material from market which is in un-fried form.
As per the written submission made by the applicant, the main issue involved in the case is regarding classification of “Fried Fryums” of different shapes and sizes. The applicant in his submission has tried to equate fried Fryums with “Papad” under Tariff Item as 1905 90 40.
Held that— The product ‘fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. Goods and Services Tax rate of 18% is applicable to the product ‘fried Fryums’ as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017