Fact: – M/s. M.U.N. AGRO INDUSTRIES (“the Applicant”) are the supplier of Frozen meat of Sheep and Goats at various stations of command of the Army as per agreed terms. The Applicant supplies frozen meat in HDPE Gunny Bags on which neither they are printing or mentioning any specific weight nor they are supplying any fixed weight in one bag. The Applicant mentioned that these bags are used in general market and are used to pack anything like grains, pulses etc. However, as per Notification No 2/2017-CT(R) dated 28/06/2017, Frozen meat of Sheep and Goats (Other than Frozen and put up in unit container) having Tariff Item No. 0204 is exempted.
Issue Involved: – The applicant is seeking an advance ruling in respect of the following matter:-
(i) Whether the Applicant’s product or Goods fall under Chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017-CT(R) dated 28/06/2017 is available to the Applicant or not?
(ii)Whether the HDPE Gunny Bags in which the Applicant supplies meat be treated as unit container or not?
Applicant Contention of Law: – The applicant contended that as per definition, registered brand name means name which is used in relation to such specified goods for the purpose of indicating connection between such specified goods and some person, and which is registered under the Trade Mark Act. We do not have any brand name for our product, but we have registered logo of Company’s name i.e. M.U.N. However, we are not using that logo on HDPE bags which are used for packaging of our product. Therefore, we are of the view that our product is unbranded, and exemption is available vide Notification No. 44/2017 – Integrated Tax (Rate) dated November 14, 2017.
Held: – The Hon’ble AAR of Maharashtra vide Advance Ruling No. GST-ARA-17/2018-19/B-68 dated July 16, 2018 stated that the frozen meat of sheep / goat in HDPE gunny bag which do not indicate any information related to weight / number of carcass packed in such bags would tantamount to being as a product not put up in unit container and thus falls under chapter tariff heading 0204 and is further covered by serial no. 9 of Notification No.2/2017 Integrated Tax (Rate) dated 28/06/2017 as amended. Therefore, Applicant’s product or Goods fall under Chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017-CT(R) dated 28/06/2017, and the HDPE Gunny Bags used by Applicant to supply Meat would tantamount to being as a product not put up in unit container.
Citation: TS-674-AAR-2018-NT