Basmati rice is packed either with dal tadka or rajma masala ...

Basmati Rice Meal Packs with Dal or Rajma Classified Under Heading 21.08, Not Eligible for Tax Exemption.

February 16, 2017

Case Laws Central Excise AT

Basmati rice is packed either with dal tadka or rajma masala with an intention of consuming the two together as a meal. Since the essential character of the meal arises out of basmati rice (the subji is eaten along with the rice) - the combo pack has to be classified under Heading 21.08 (2106 90 99 for subsequent period) - such products will not be eligible for the benefit of exemption - AT

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Basmati rice is packed either with dal tadka or rajma masala ...

Basmati Rice Meal Packs with Dal or Rajma Classified Under Heading 21.08, Not Eligible for Tax Exemption.

February 16, 2017

Case Laws Central Excise AT

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