Page 134 - GSTL_14th May 2020_Vol 36_Part 2

236 GST LAW TIMES [ Vol. 36
(III) In case of Innovision Foods Pvt. Ltd. v. Commissioner of C. Ex.,
Bangalore-I - 2017 (348) E.L.T. 591 (Tri. - Bang.) :
“5.1 In terms of Rule 2(b) classification of goods consist-
ing of more than one material or substance shall be in accord-
ance with the principles contained in Rule 3. Rule 3(b) concerns
with mixtures and composite goods consisting of different mate-
rials and reads as follows :
”mixtures, composite goods consisting of differ-
ent materials or made up of different components,
and goods put up in the sets for retail sale, which
cannot be classified by reference to (a) shall be clas-
sified as if they consisted of the material or compo-
nent which gives them their essential character,
insofar as this criterion is applicable.”
5.2 Since ‘paneer darbari’ is a product of different materi-
als and predominantly of vegetables (58.69%), the same is liable
to be classifiable under CSH 2001.10 of Central Excise Tariff Act,
1985, in terms of Rule 2(b) read with Rule 3(b) of the Interpreta-
tion Rules of the Tariff.”
(IV) In case of Collector of Customs, Madras v. Indian Textile Paper
Tube Company Ltd. - 1985 (19) E.L.T. 550 (Tribunal) :
“So it is rightly contended that there is a predominance of
the plastic material and it should be assessed only as such. An
earlier assessment under Chapter 59 in 1976 will not prevent the
Government from reviewing the matter specially as there is no
estoppel in taxing statute.
9. We, therefore, agree with the view that the proper clas-
sification of the belts in question would be as articles of plastic
under Heading 39.07 of the Customs Tariff Act, 1975 and not
under Heading 59.16/17 as stated by the Appellate Collector.
The impugned order is, therefore, set aside and the appeal is al-
lowed.”
(l) In light of the above interpretation of law, the applicant request the
Honorable Authority to take into consideration the relevant Notifi-
cation, Rules and case laws and give an advance ruling that the Ba-
gasse-based particle board containing predominant amount of ba-
gasse and some amount of wood particles shall fall in Serial No. 92
of Schedule II (GST rate 12%) of the Notification No. 1/2017-
Integrated Tax (Rate), dated 28-6-2017 as the predominant raw ma-
terial is bagasse.
3. The Central Goods & Services Tax Commissionerate, Surat, vide
their letter dated 8-6-2018 has submitted the point wise comments as under :
(i) The activity is not on going one and is a proposed one.
(ii) The questions/issues raised in the application were neither already
pending not decided in any proceedings in the case of applicant.
(iii) The product under question cannot be termed as Bagasse Board as
wood particles is mixed. As per Notification No. 41/2017-Central

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