Namkeen snack classification under tariff law: ready-to-eat mixtures fall in Heading 2108.99, not cereal-based Heading 19.04.

Ready-to-eat namkeen snack foods, cheese balls and similar edible preparations containing mixed ingredients and processed by dehydration or frying fall outside Heading 19.04, which applies to prepared foods obtained by swelling or roasting of cereals or cereal products. Chapter 21 operates as the residuary heading for edible preparations not elsewhere specified, and Notes 9 and 10 cover namkeen, bhujia, mixtures, chabena and similar products under sub-heading 2108.99 irrespective of ingredients. The HSN explanatory notes, laboratory reports, prior approvals and cited Tribunal rulings were treated as supporting the classification under Heading 2108.99 rather than Heading 19.04.

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Issues: Classification of namkeen snack foods, cheese balls and similar ready-to-eat edible preparations under Heading 19.04 or Heading 2108.99 of the Central Excise Tariff Act, 1985.

Analysis: Heading 19.04 applies to prepared foods obtained by swelling or roasting of cereals or cereal products, while excluding products not satisfying those conditions. The products in question contained mixed ingredients such as rice meal, gram meal, corn meal, potato powder, flours, vegetable oil, spices and other additives, and were prepared by dehydration, frying or similar processes rather than by swelling or roasting. The products were marketed and understood as namkeen ready-to-eat snack foods. Chapter 21, on the other hand, is a residuary heading covering edible preparations not elsewhere specified or included, and Notes 9 and 10 include namkeen, bhujia, mixtures, chabena and similar preparations within sub-heading 2108.99 irrespective of ingredients. Prior approvals of the same classification, laboratory reporting, the HSN explanatory notes and the cited Tribunal decisions all supported the classification under Heading 2108.99.

Conclusion: The products were not classifiable under Heading 19.04 and were correctly classifiable under Heading 2108.99.

Final Conclusion: The Revenue failed to dislodge the concurrent classification findings, and the order confirming classification under Heading 2108.99 stood affirmed.

Ratio Decidendi: Ready-to-eat namkeen and similar edible preparations that are not obtained by swelling or roasting of cereals or cereal products fall outside Heading 19.04 and are classifiable under the residuary edible-preparations heading, including the sub-headings covering namkeen-type products.

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