AAAR/AP/01 (GST)/2023 of M/s. Sri Venkateswara Cashew Chikky Manufacturers
GST AAARAAAR/AP/01 (GST)/2023
Case brief
from the order text
What is this about?
M/s. Sri Venkateswara Cashew Chikky…
Case summary
From the record, as published by the registry
Recorded against
Q. Whether the product by name ‘Crackle’ manufactured and supplied by the Appellant containing the ingredients sugar, Cashew Nuts, Butter, Liquid Glucose and other permitted flavours, should be classified under the Tariff Heading 1704 enumerated at Serial No. 32AA of Schedule -II ( wrongly mentioned as Schedule -III) of Notification No. 01/2017-CT (Rate) as a sugar Boiled Confectionary? Ans. Affirmative