Page 121 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : VIPPY INDUSTRIES LTD. 447
REPRESENTED BY : S/Shri C.L. Dangi and Ravi Shankar Raichoudhary,
Advocates, for the Assessee.
[Order]. - Proceedings : M/s. Vippy Industries Ltd. [Plot No. 112],
Industrial Area, A.B. Road, Dewas (hereinafter referred to as the applicant) [will
manufacture finished products viz. “Preparation of a kind used in Animal Feed-
ing - Bio Processed Meal” which will be used for animal feeding only]. The
Applicant is having a GST registration with 23AABCV1297N3ZY effected from
30-3-2019.
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. The advance Ruling in
this matter was pronounced on 2-1-2020 [2020 (34) G.S.T.L. 664 (A.A.R. - GST -
M.P.)]. The order, however, suffers from certain errors, as pointed out by the ap-
plicant vide their application dated 28/29-1-2020 and dated 10-2-2020, that are
apparent on the face of the records. They need to be rectified. The Authority
therefore proceeds to examine the facts as pointed by the applicant.
3. Brief facts of the case :
3.1 Soybean 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 Soybean meal after inoculation and mixing
is delivered to fermentation section.
3.2 After Inoculation Soybean 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 Soybean 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.

GST LAW TIMES  27th August 2020  121