AAR : Frozen meat supplied to Indian army in HDPE bags absent information related to weight/quantity packed not ‘unit container’ supply

Nov 19,2018

Maharashtra AAR holds that frozen meat/ 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 into unit container, falls under chapter tariff heading 0204, exempt vide Sr. No. 9 of Notification No. 2/2017- Integrated Tax (Rate); Notes that applicant is a supplier of meat dressed chilled/frozen as per Tender of Indian army and frozen meat is supplied in HDPE Gunny ...


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