Classification of mixed food products as food preparations under Heading 2106 upheld, not flour under Chapter 11.

Products containing spices and other ingredients in varying proportions were held not to qualify as flour under Chapter 11 because that chapter is confined to specified flours with only very small permitted additions. The explanatory notes to Headings 1102 and 1106 did not support treating these mixed formulations as flour, and the Sattu/Chhatua circular was inapplicable because it addressed flour with only minimal additives. The products were treated as food preparations under Heading 2106 as mixtures of foodstuffs for human consumption after cooking or processing, and were classified under Heading 2106 90 99 with GST at 18%.

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Issues: Whether the seven products manufactured and supplied by the appellant were classifiable under Chapter 11 as flour or under Heading 2106 as food preparations, and the consequent rate of GST applicable.

Analysis: The products were held not to fall within Chapter 11 because Chapter 11 covers flours of specified cereals and leguminous products, including only very small permitted additions, whereas the appellant's products contained spices and other ingredients in varying proportions ranging from 5% to 27% and were formulated for use as food preparations. The explanatory notes to Heading 1102 and 1106 did not support classification of such mixed products as flour. The reliance placed on the Sattu or Chhatua circular was found inapplicable because that clarification concerned flour of ground pulses and cereals improved only by very small amounts of additives, unlike the appellant's products. The products were instead covered by Heading 2106 as food preparations not elsewhere specified or included, since they were mixtures of foodstuffs used for human consumption after cooking or processing and were not excluded merely because they were not ready to eat.

Conclusion: The products were correctly classified under Heading 2106 90 99 and attracted GST at 18%.

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