Classification of Goods — In the istant application, applicant argues that products as chicken kebab, chicken burger etc. are classifiable under HSN 1601 instead of HSN 2106. In support of its argument, the Applicant refers to the decisions of CESTAT in Venky’s Fast Food [2000 (124) ELT 939 (Tri-Dei)].

Chicken meat is used as a filling in most of the above products where bread or baked flour is used as the base. The baked product (sandwich, puff, patty, burger etc.) as distinct food preparations will survive even if the chicken meat is excluded from the filling. They are, therefore, not food preparations based on chicken meat. Such bakers’ wares cannot, therefore, be classified under HSN 1601.

A few of the Applicant’s products would not survive as food preparation if the chicken meat were removed. Such products may be classified under HSN 1601, provided they contain more than 20% by weight of meat. — Switz Foods Pvt. Ltd., In Re… [2019] 19 TAXLOK.COM 013 (AAR-WB)