Circulars

205/39/96-Cx: Products like sambar powder, rasam powder, puliyogare mix or powder, vanghibhath mix or powder consisting or mainly spices and required to be added to cooked dal or cooked rice mainly for spicing, flavouring or seasoning would be classifiable under Chapter 21. Products like instant sambar mix, instant rasam mix, instant spiced bhath mix (Bisibelebath) or instant Kharabhath mix consisting of dal or rice flakes or sooji along with spices and other substances and which can be made up into food preparations by simply mixing and boiling/cooking in water would be classifiable as miscellaneous edible preparations of heading 2108.

439/5/99-Cx: All preparations for lemonades or other beverages for use in the manufacture of aerated water, generally known as soft drink concentrate/beverage bases are classifiable under sub-heading 2108 10.

585/22/2001-Cx: Gulab Jamuns are classifiable under sub-heading 2108 91 or 2108 99 depending upon whether they are sold under a brand name or not.

882/02/2009-Cx: Tea admixture containing rice flour, tapioca, vitamins, etc is a preparation with a basis of tea and is classifiable under heading 2101.

931/21/2010-Cx: Tea fortified with vitamins is classifiable under Chapter 21.

23/88-Cx: Preparations consisting of Saccharin and a food stuff such as lactose, used for sweetening purposes are classifiable under heading 2107 as 'edible preparations not elsewhere specified or included'.

3/91-Cx.1: Ice Cream containing products like biscuits, fruits, nuts, cakes etc. is classifiable under sub-heading 2105 00.