AAR : ‘Tutti Fruity’, a product of Papaya classifiable under CTH 2006, as preparation of fruits

Dec 07,2018

Karnataka AAR holds that “Tutti Fruity’ being the product of Papaya is covered under Chapter heading 2006 which deals with preparations of vegetables, fruits, nuts or other parts of plant while rejecting applicant’s contention that said goods are classifiable under HSN 08111010; States that explanatory provides that heading 08.11 applies to fruits which may have been cooked by boiling and are then frozen; Explains that flow chart provided by the applicant shows boi...

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