AAR: ‘Fried Fryums’ classifiable under Tariff Item 2106, taxable at 18%

Madhya Pradesh AAR classifies ‘Fried Fryums’ under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975 liable to 18% GST (CGST 9%+ SGST 9% or IGST 18%); Observes that ‘Fried Fryums’ are eatable and used as food articles or eatables and such fried, salted Fryums are commonly known as ‘Namkins’; Rejects applicant’s contention classify ‘Fried Fryums’ as ‘Papad’ noting that in commercial or trade parlance, ‘Fried Fryums’ cannot b...