AAR : Classifies Unfried Fryums as ‘Namkeens’ under Tariff 21069099, taxable at 18%

Mar 15,2019

Gujarat AAR holds that the product ‘Unfried Fryums’ manufactured and supplied by the applicant is classifiable under tariff item 21069099 of First schedule of Customs Tariff Act 1975; Rejects classification of said goods as ‘Papad’ under Tariff Item 1905 90 40 while stating the applicant itself has submitted that fried, salted or spiced fryums are commonly known and used as ‘Namkeen’; Distinguishes SC decision in case of Shivshakti Gold Finger; Eluc...


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