Classification of goods— In the instant case, the applicant is engaged in the manufacture of an edible product under the brand name “Ber Berry”.

The applicant submits that our product is essentially like jujube fruit only: and is also presented and marketed as such. It is just that the product has been prepared after treating the raw fruit to steam and adding some salt and sugar for flavouring purposes only. The process of steam treating and exposure to heal results in some pieces getting crushed, but otherwise the essential characteristics remain the same.

The applicant believes that it should be classified under tariff item 0810 90 50. which is the appropriate classification for bore fruit also known as Jujube fruit.

QUESTIONS RAISED BEFORE THE AUTHORITY:

Whether the product marketed under brand name “Ber Berry”, manufactured and supplied by the applicant, containing the ingredients jujube fruit, sugar, salt, permitted preservative (E-211] and mixed spices, should be classified under the Tariff Heading 0810 as Jujube fruit (Ber/Bore) or under Tariff Heading 0811 as fruits cooked by steaming or under the Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar ?

Held that— The Authority rules that the product marketed under brand name “Ber Berry” manufactured and supplied by the applicant is covered/classifiable under the GST Tariff heading 2008.