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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Classification of goods - It is understood that "Pulihora Paste ...


Pulihora Paste Classified Under Chapter 9 for Taxation, Requires Cooking with Rice and Ingredients to Prepare Dish.

February 24, 2018

Case Laws     Central Excise     AT

Classification of goods - It is understood that "Pulihora Paste " is not a ready to eat product but it has to be added with cooked rice, fried in hot edible oil, ground/cashew nuts if desired. Such a functional use of the impugned product is exclusively for rendering "Pulihora" the food preparation with aromatic, flavouring or seasoning properties - to be classified under chapter 9. - AT

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