14 August 2013
Sir,One of our client manufacturing ready made chappathi and parotta in a polythene cover under their trade mark. Now, they have crossed more than 1.5 crores after establishment in the year 2011. Now, my question is this unit comes under Excise coverage ? if yes, kindly provide the chapter number and tax details
Sorry I have type in the heading as service tax instead of Central excise
18 August 2013
It shall fall under 2106.90.99 Ready to eat Packaged foods. Unit need to pay ED
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
19 August 2013
YES. YOUR PRODUCT WILL FALL UNDER CHAPTER HEADING NO.2106 90 "FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED". PLEASE READ CHAPTER NOTES 5. THIS IS THE MOST AKIN CLASSIFICATION TO YOUR PRODUCT.
21069099 IS FOR NAMKEENS MIXTURES ETC.,
@ JAIN JI, ANY DECIDED CASE LAWS ARE THERE FOR READY MADE CHAPPATTI?
19 August 2013
I could not find case law specific to Chapati but there is an MTR case wherein classification of Parotha was disputed amongst other ready-to-eat products. The classification was held to be 2106.90.99
CAclubindia
