Classification of Potato Wafers - Instructions regarding - Central Excise - 6/88

Classification of Potato Wafers - Instructions regarding Circular No. 6/88 Dated 18-2-1988 [From F. No. 16/7/87-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Potato Wafers - Instructions regarding. Doubts have been raised whether "potato wafers" are classifiable under heading/sub-heading 1101.90 or 20.01 or 2107.91. The matter has been examined in the Board. It is observed that the process of manufacture of potato wafers is as follows :- "Potato slices are fried in edible oil, then salted and packed in printed plastic pouches (or other unit containers)" 2. Potato wafers are thus preparations of vegetables and would be appropriately classifiable under heading 20.01 in view of note 1 of Chapter 20. Such wafers will not fall under heading No. 21.07 as this is a residuary heading and heading No. 20.01 is more specific. Classification under Chapter 11 is also ruled out by virtue of note 1 (d) to Chapter 11. 3. A suitable trade notice may be issued for information of the trade.