Circular No. 27/88-CX.1 Dated 27-10-1988

Central Excise - Classification of Corn Flips (Tizzy Tips) whether under Sub-heading No. 1904.10 or 1904.90 of CET.- A doubt has been raised whether the Corn Flips (Tizzy Tips) are classifiable under sub-heading 1904.10 or 1904.90 of CET. It is reported that the corn is broken into a few pieces and placed in a cylindrical pressure cooker along with sugar, malt, salt and water for cooking. After cooking the wet kernels are dried by hot air current and then the material is transferred to tempering bins for further drying. After tempering, hard, dark brown particles are obtained which are ready for flaking. After flaking, particles take the shapes of thin flat chips. These are further passed through rotating toasting oven where oil and salt are also sprayed. The treatment in oven is completed in 50 seconds at 575°F and finally ‘Corn Flips’ containing moisture less than 3% emerge out from the oven. The product is then put in unit container of 40 gms. net and cleared for sale.

2. The matter was discussed in the West Zone Tariff Conference held on 27th and 28th July, 1988. It was decided to classify the product under sub-heading No. 1904.10 as it is a prepared food obtained by swelling and roasting of cereals and put up in unit container for the purpose of sale.

3. Board has accepted the views of the Conference and it has been decided that Corn Flips (Tizzy Tips) are classifiable under sub-heading No. 1904.10 of CET if put up in unit container and ordinarily intended for sale.

[F. No. 11/7/88-CX.1]