Determining GST Classification for Fortified Rice Kernels: Does Extensive Processing Exceed Chapter 10 Guidelines?

Classification of goods - Fortified Rice Kernels (FRK) - the normal rice has undergone specific mechanical and chemical processing resulting in to FRK. This preparation/ process of FRK is way beyond the scope mandated under Chapter 10 of GST Tariff (i.e. husked, milled, polished, glazed, parboiled or broken). .....

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