Authority for Advance Ruling – Classification of Non-Dairy Cream – The applicant is engaged in  manufacturer of goods like Milk, Cream, Cheese & Butter as well as Products such as Dairy Whipping Cream, Non-Dairy Whipping Cream. The applicant introduced the product “Non Dairy Whipping Cream” since December 2010. The said Cream is obtained from Vegetable Fats. The applicant sought an Advance Ruling as to whether the product 'Non-Dairy Cream' manufactured by the Applicant is covered under CH 1517 90 90 or under CH 2106 90 99 of the GST Tariff. The authority observed that the subject classification matter is pending as a dispute in proceedings initiated by the DGGST, Pune Regional Unit and therefore in view of the first provisio to Section 98 of the Act, we refrain from answering the question raised by the applicant.

Held that:- The Hon’ble Authority for Advance Ruling rejected the application.