Page 155 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : VIPPY INDUSTRIES LTD. 665
Maheshwari Stones Supplying Company — 2018 (13) G.S.T.L. 345 (A.A.R. - GST)
— Referred .................................................................................................................................... [Para 3.10]
National Plastic Industries Ltd. — 2018 (16) G.S.T.L. 287 (App. A.A.R. - GST) — Referred ...... [Para 3.10]
Srivet Hatcheries — 2018 (19) G.S.T.L. 140 (A.A.R. - GST) — Referred ......................................... [Para 3.10]
REPRESENTED BY : S/Shri C.L. Dangi and Ravi Shankar Choudhary,
Advocates, for the Assessee.
[Order]. - Proceedings : M/s. Vippy Industries Ltd., 28, Industrial Area A.B.
Road, Dewas (hereinafter referred to as the Applicant) is engaged in manufactur-
ing and export of various soya processed food, used for human as well as animal
consumption. The Applicant is having a GST registration with GSTIN
23AABCV1297N3ZY.
2. The applicant has sought Advance Ruling on the confirmation of
classification of the product “Preparation of a kind used in Animal Feeding - Bio
Processed Meal” falling under HS Code 2309 90 90. The applicant has provided
the following process for manufacture of said product.
3. Brief Facts of the Case :
3.1 Soyabean meal (raw material) with 12% moisture is conveyed to
buffer tank after removal of metal impurities. All raw materials after measure-
ment are sent into batch mixer for mixing, and then mix with liquid bacte-
ria/Enzymes in the continuous mixer through a variable frequency screw con-
veyor which regulates its flow rate. Moisture content is adjusted to around 40%-
50% in the continuous mixer. Finally Soyabean meal after inoculation and mixing
is delivered to fermentation section.
3.2 After Inoculation Soyabean meal through conveying equipment is
transported to fermentation bed & kept there for 60-72 hours. The thickness of
the material deck is designed to be within 75-150 mm range and may be adjusted
according to actual circumstances. The processing capacity of fermentation bed
will also be adjusted by changing the thickness of material layer. During the fer-
mentation process agitation of material may be needed according to the process
design. After the fermentation process the material is discharged and collected
by a belt conveyor to the drying section. In the conveying process, some material
may be fall off the conveyor and needs to be cleaned manually.
3.3 The fermented Soyabean meal is then pre-dried by a tube bundle
dryer to around 20-25% moisture content and then enters live drying tower for
further drying at relatively low temperature. The retention time inside the drying
tower can be adjusted by adjusting the thickness of the material deck in each tray
of the drying tower. The hot air in the drying tower is utilized repeated in each
layer and then achieves energy efficiency and maintains desirable colour of the
finished product.
3.4 The dried meal is then transported through cold air transfer to pul-
veriser for grinding to 1 mm size and is finally transported through pneumatic
transfer to finished product buffer tank and then for measurement and packing.
3.5 The end product will be sold for use as Aquatic feed including
shrimp feed, poultry feed, Cattle feed & Pig feed in domestic and Export market.
This product will be used for consumption of Aquatic feed including shrimp
feed, poultry feed, Cattle feed & Pig feed etc.
3.6 Bacteria Enzymes are mixed into soyabean meal & left for fermenta-
tion for 60 to 72 hours (approx.). During this time following changes takes place
in the meal.
GST LAW TIMES  26th March 2020  251