Classification of Goods — We find that the appellant is engaged in supply of peeled sliced pineapple put up in air tight containers in sugar syrup.

The present appeal has been filed against the Advance Ruling order.

The AAR holding that "Canned pineapple slices, dipped in sugar syrup" are covered under Tariff Item No. 2008 and are leviable to 6% CGST and 6% SGST

Held that— It is noted in the instant case as submitted by the appellant that the sugar is being used as only a sweetener and not as a preservative i.e. for the purpose of preserving the inherent nature of pineapple. Besides, products classifiable under Chapter 20 do not cover fruits which are prepared or preserved by the processes specified in Chapter 8, as per Chapter Note I(a) of Chapter 20 of Customs Tariff. Under Tariff item 0811, the fruits are cooked by steaming or boiling in water, which is also the case with the appellant's product. Under Chapter 20, the products are generally having longer shelf life and the fruits are not clearly identifiable being preparations of fruits, in case of Chapter '8' the goods have a short shelf life, once the can is opened and the fruit i.e. pineapples slices, are clearly identifiable as such.

We modify the Ruling given by AAAR, Uttar Pradesh as per their Order No. 5, dated 21-5-2018 and hold that the product in question i.e. "Canned Pineapple Slices dipped in sugar syrup" is covered under the Tariff Item No. 0811.—Harith Budhraja, In Re… [2018] 04 TAXLOK.COM 135 (AAAR-Uttar Pradesh)