Page 103 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] IN RE : GITWAKO FARMS (INDIA) PRIVATE LIMITED 317
Additional submissions :
8. Sh. Gaurav Gupta C.A reiterated the submissions made already in
the Appeal Memo and the case laws cited earlier also. He further submitted a
sample of the LDPE bag in which one Frozen Chicken is packed and also submit-
ted a sample of HDPE bag in which the primary packages of Frozen Chicken are
being supplied. The LDPE bag in which one Frozen Chicken is packed is trans-
parent and having pre-printed details of contents (including product name,
Firm’s name and brand, batch number/lot number and instructions for con-
sumptions and preservation of such chicken). A scanned photo of the LDPE bag
is reproduced below for ease of reference :

8.1 The appellant further submitted a letter through e-mail and also by
post wherein they stated that even though the work order from Army require
putting one chicken carcass in one LDPE Bag, the number is not printed on the
LDPE bag and thus, in absence of the requirement of printing the number, the
LDPE Bag cannot be called as ‘Unit container’ as required by the Notification and
that the unit of supply in their case is Kilograms and not number. They also
submitted that the mentioning of weight on HDPE Bag was discontinued by
Army and contended that there is no pre-determined quantity printed on the
package and thus, the same does not qualify as ‘unit container’.
Discussion and Findings :
9. We have carefully gone through the Appeal papers filed by the Ap-
pellant, the Ruling of the AAR, Rajasthan, written as well as oral submissions
made by the authorized representative(s) of the Appellant, at the time of person-
al hearing held on 23-7-2019. We find that the appellant vide its Application dat-
ed 1-2-2019 filed before AAR, Rajasthan, had requested for Advance Ruling as
to -
Question-1 : What is the classification when Frozen chicken is sold in
packaged form and its HSN code?
Question-2 : Whether frozen chicken as sold by the company is exempt
under Entry No. 9 of the Notification No. 2/2017-C.T. (R),
dated 28-6-2017?

GST LAW TIMES  16th April 2020  223