Case Laws

2024(04)LCX0324: Modern Food Enterprises Pvt. Ltd : Classic Malabar Parota and Whole Wheat Malabar Parota, are classified under HSN 1905.

2019(08)LCX0214: General Mills India Ltd : Granola bars are classifiable under heading 1905 9090

2014(09)LCX0270: S.K Enterprise: Chocolate consisting 2/3rd of skim milk powder and less than 5% cocoa is classifiable under heading 1901.

2011(02)LCX0133: General Mills India Ltd.: Gran Bar with oats, sugar and other ingredients and having oats 53% of content and physically visible on sample is classifiable under sub-heading 1905 90 90.

2002(11)LCX0060: Amrit Foods Co. Ltd.: Milk Shake Mix (MSM) is classifiable under sub-heading 1901 19.

2000(10)LCX0200: Favourite Food Products: Poha is classifiable under heading 1904.

Advance Rulings

2024(04)LCX0336(AAR): Bebymil International Private Limited : Milk food & Milk for babies classifiable under 19011090

2018(09)LCX0141(AAR): Ramachandran Bror., Kollam: Ada is classifiable under 1902.

2018(10)LCX0111(AAR): Modern Food Enterprises Pvt. Ltd.: Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ classified under 2106
                                                                                         Bread branded or otherwise covered under HSN 1905.

2020(03)LCX0090(AAR): Jay Jalaram Enterprises: POP CORN classifiable under 1904 10.

2021(07)LCX0192(AAR): Global Gruh Udyog: Pun Papad and Unfried Papad is classifiable at 1905 90 40

2021(11)LCX0111(AAAR): Barakatbhai Noordinbhai Velani, Alisha Gruh Udyog: Fried - different shapes and sizes Papad merit classification under 19059040 .