Order Date – 13 April 2023

Key Pointers:

• The Applicant, M/s. Ragu Packaging, supply wooden ice cream sticks and wooden ice cream spoons to diary industry for food stuffing and for use in consumption of ice cream. The applicant submitted the process of producing the semi-finished wooden spoons and wooden sticks that are imported by them.
• The issue involved here is whether the wooden ice cream sticks and wooden ice cream spoons merit classification under HSN 4421 91 90?
• The AAR observed that wooden sticks and wooden spoons are made of specific wood European white Birch (Betula Pendula) taken from Siberian forest and thus they are qualified to be articles of wood.
• The impugned products being the wooden spoon and wooden stick qualify to be covered under spoons and crumb-scoops respectively. Thus, the more specific classification of the impugned products would be 4419 90 90 as tableware made up of wood other than bamboo. Thus, are exigible to GST @ 12%, in terms of Sl.No. 99B of Schedule II to the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 as amended.