Prajapati Keval Dineshbhai, In re

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The Tax Publishers 2023 TaxPub(GST) 104 (AAR-Guj) : (2023) 109 ITPJ (G) 0687 IN THE AUTHORITY FOR ADVANCE RULING, GUJARAT MILIND KAVATKAR & AMIT KUMAR MISHRA, MEMBER Prajapati Keval Dineshbhai, In re GUJ/GAAR/R/2022/54 30 December, 2022 Applicant by: Meet Jadawala (C.A.) ORDER Brief facts: M/s. Prajapati Keval Dineshbhai (referred as the Applicant) is un-registered person and intends to set up a manufacturing plant of various items including but not limited to following unbranded food products:-- I. Potato chips (salted and masala for various flavors) II. Potato Sev (Aloo Sev) III. Potato Chivda (Potato Salli Mixture) IV. Sing Bhujiya V. Sev Mamara (Roasted Puffed Rice with Nylon Sev) VI. Chana Daal (Fried split Bengal Gram) VII. Gathiya VIII. Khatta Mitha Chevda Mixture IX. Dry Starch Powder 2. The applicant has submitted the manufacturing process for each of above mentioned food products. The manufacturing process of all the above products is as follows: I. Potato Chips (salted and masala for various flavors):- n Raw potatoes shall be fed into clearing machine to remove stones heavy materials. Then machine-based grading shall be done to remove the small size potatoes. Then machine-based washing shall be done to remove dust and dirt from potatoes. Then Peeling machine shall remove the thin layer of skin from the potatoes and again a machine based washing shall be done to completely remove the peel from potato. nDuring this process extra water and starch shall be extracted, as a by-product. Then slicing machine shall slice, the peeled potatoes into uniform slices and such slices shall be passed from vibrator machine to again remove extra water and starch from sliced potatoes. nThen potato slices shall be fried in fryer machine in continuous deep fry at 180-187 C temperature, which shall convert the potato slices into fried potato chips. Then manual sorting of damaged chips shall be done and then seasoning with various masala or flavors shall be done of such fried chips and then final packing of such potato chips shall be done in unbranded plastic bags, which it to be sold to customers. II. Potato Sev (Aloo Sev) :- nFrist of all Dry mixture of Longi Mirch (Eagle Eye Chilly), White Salt, Turmeric powder, Potato Flakes, Gram flour, Starch powder and Rice flour is prepared by Sieving of powder formed Raw materials. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 104 (AAR-Guj) : (2023) 109 ITPJ (G) 0687

IN THE AUTHORITY FOR ADVANCE RULING, GUJARAT

MILIND KAVATKAR & AMIT KUMAR MISHRA, MEMBER

Prajapati Keval Dineshbhai, In re

GUJ/GAAR/R/2022/54

30 December, 2022

Applicant by: Meet Jadawala (C.A.)

ORDER

Brief facts:

M/s. Prajapati Keval Dineshbhai (referred as the Applicant) is un-registered person and intends to set up a manufacturing plant of various items including but not limited to following unbranded food products:--

I. Potato chips (salted and masala for various flavors)

II. Potato Sev (Aloo Sev)

III. Potato Chivda (Potato Salli Mixture)

IV. Sing Bhujiya

V. Sev Mamara (Roasted Puffed Rice with Nylon Sev)

VI. Chana Daal (Fried split Bengal Gram)

VII. Gathiya

VIII. Khatta Mitha Chevda Mixture

IX. Dry Starch Powder

2. The applicant has submitted the manufacturing process for each of above mentioned food products. The manufacturing process of all the above products is as follows:

I. Potato Chips (salted and masala for various flavors):-

n Raw potatoes shall be fed into clearing machine to remove stones heavy materials. Then machine-based grading shall be done to remove the small size potatoes. Then machine-based washing shall be done to remove dust and dirt from potatoes. Then Peeling machine shall remove the thin layer of skin from the potatoes and again a machine based washing shall be done to completely remove the peel from potato.

nDuring this process extra water and starch shall be extracted, as a by-product. Then slicing machine shall slice, the peeled potatoes into uniform slices and such slices shall be passed from vibrator machine to again remove extra water and starch from sliced potatoes.

nThen potato slices shall be fried in fryer machine in continuous deep fry at 180-187 C temperature, which shall convert the potato slices into fried potato chips. Then manual sorting of damaged chips shall be done and then seasoning with various masala or flavors shall be done of such fried chips and then final packing of such potato chips shall be done in unbranded plastic bags, which it to be sold to customers.

II. Potato Sev (Aloo Sev) :-

nFrist of all Dry mixture of Longi Mirch (Eagle Eye Chilly), White Salt, Turmeric powder, Potato Flakes, Gram flour, Starch powder and Rice flour is prepared by Sieving of powder formed Raw materials.