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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

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

Case Laws     Central Excise

February 16, 2017

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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