Circulars

189/01/2023-GST : Snack pellets (such as "fryums"), which are manufactured through the process of extrusion, are classifiable under HSN 1905 90 30

4/91-Cx.1: The product is manufactured from cornmeal consisting of cereals/flour by applying the process of swelling and roasting, therefore, classifiable under heading 1904 as prepared foods obtained by the swelling or roasting of cereals.

27/88-CX: Corn Flips (Tizzy Tips) are classifiable under sub-heading 1904 10.

4/88-CX: Gulab Jamun made from skimmed milk powder, fats (milk cream), wheat flour (maida), citric acid & sweetening matter if put up in unit containers and intended for sale would be classifiable under sub-heading 1901 19 and if they are not put up in unit containers, they would be classifiable under sub-heading 1901 90.

Letter No. B.27/36/86-TRU: Papad is classifiable under heading 1905.