Page 102 - GSTL_16 April 2020_Vol 35_Part 3

316 GST LAW TIMES [ Vol. 35
proof, moisture and heat resistant food grade HDPE bags with
thermal stability of minus 50°C to + 60°C, capable of holding 10
ks to 20 kg or suitable plastic crates...”
(x) If the predetermined quantity was meant to be put in each
container, then such container should also have bearing of
such predetermined number. Understanding is drawn from
the definition of unit container definition as provided in Noti-
fication No. 1/2017-C.T. (R), dated 28-6-2017 which reads as
under :
“(i) The phrase “unit container ” means a package, whether
large or small (for example, tin, can, box, jar, bottle, bag, or
carton, drum, barrel, or canister) designed to hold a pre-
determined quantity or number, which is indicated on such
package.”
(xi) Thus, it should not merely be a predetermined quantity but
such predetermined quantity should be printed on the pack-
age. In the instant case, there is no predetermined quantity
viz., the quantity which is known prior to packaging, which
happens in many FMCG industry like half kg rice pack, 2 kg.
pack etc. There is no predetermined quantity printed on the
package.
(xii) The Ld. AAR erred in considering the optimum weight to be
handled by HDPE bags so as to decide the dimension from
handling perspective as standard weight. It must be noted
that these bags can hold up to the specified weight, however,
these were never the exact standard quantity which was
sought to be put in such bags. Thus, there is no pre-
determined weight printed on such bags and thus, the condi-
tion is not fulfilled.
(C) The weights of frozen chicken vary from one another and thus the
quantity is not predetermined.
(xiii) Since the Appellant is engaged in manufacturing of frozen
chicken, the weights are not similar of various frozen chicken.
This implies that by no means it can be concluded that all
packages are of same quantity.
(xiv) Thus, it is only after the packaging of the chicken one can
know the weight and thus, there is no predetermined weight in
the containers.
The appellant has relied upon the Advance Ruling(s) by the Authority for Ad-
vance Ruling, Maharashtra and Authority for Advance Ruling, Haryana, in vari-
ous cases including appellant’s own case and Ruling by the Appellate Authority
for Advance Ruling, Maharashtra in the case of M/s. Ahmednagar District Goat
Rearing and Processing Co-Op Federation Ltd.
Personal Hearing :
7. A personal hearing in the matter was held on 23-7-2019. Sh. Gaurav
Gupta C.A. and Sh. Neeraj Garg C.A. authorised representatives of the appellant,
appeared for personal hearing on 23-7-2019 on behalf of the appellant. Sh.
Gaurav Gupta C.A. submitted additional written submission (narrated below)
and explained the points mentioned therein. He had nothing further to add.

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