special leave petition
concerns classification dispute. According to the assessee
'fryums' fall under item No.2 of Part I of Schedule II
which ... other hand, according to the
Department the item 'fryums' falls under Part VII of
Schedule II to the M.P. Commercial
said case, a question arose whether fryums are to
be treated as cooked food. The question arose under
Section ... term 'cooked food'.
In the case of 'fryums' there is no dispute that
the dough/base is a semi-food. There
JUDGMENT DATED: 11/09/2024
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sold by the petitioners are unfried
fryums. The manufacturing process involves
different cereals and pulses like wheat,
adad, rice ... case of the petitioner that
prior to 1.7.2017 the 'Fryums' were
covered under the entry for 'Papad' under
the Gujarat Value
hereinafter referred to as 'the KVAT Act '),
holding that Fryums sold by the assessee is not Pappad.
2. Since the common question ... facts are involved in these
petitions and the issue whether the Fryums can be treated as Pappad which
falls under Entry
Commercial Tax, Indore, M.P. whereby all these authorities have held that fryums are not "cooked food" and liable to be taxed ... Petitioner is engaged in the business of manufacture and sale of fryums, a snack food. The period under assessment was April 1, 1992 to March
heard in the matter.
2. The assessees are manufacturing 'fryums'. They claim the same to be similar to the popularly known ... consumption form and papad."
The Revenue took the stand that 'fryums' do not fall under any of the items indicated
term "cooked food". In the case of
"fryums" there is no dispute that the dough/base is a
semi-food. There ... also no doubt that in the case of
"fryums" a further cooking process was required. It is not
in dispute that
upholding their claim for classification of the product Try Snack Foods called Fryums' under Chapter Heading 21 of Central Excise Tariff ... condition and do not require any further processing except opening and eating. Fryums or narnkeens, manufactured by the appellants would not be covered
question which calls for determination of
the Supreme Court is whether "Fryums" being under cooked or semi-
cooked food falls within the ambit ... cooked food."
It is held by the Supreme Court that the Fryums falls under the
residuary item of Part VII of Schedule
view that the goods under transport were 'un-fried fryums' (food
items) classifiable under HSN code 21069099 with Sl.No.23 of Schedule
