Classification of pre-cooked sweet corn cream style falls under edible preparations, not cereal products obtained by swelling or roasting.

Sweet corn cream style, produced through cleaning, mincing, cooking the kernels with liquid, and adding starch, salt and sugar before packing, was not a cereal product obtained merely by swelling or roasting. The multiple stages of pre-cooking and preparation brought the goods within Chapter 21, including Chapter Notes 5(b) and 5(c), and excluded them from Heading 19.04. The product was therefore classifiable as an edible preparation under sub-heading 2107.91 rather than sub-heading 1904.90.

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Issues: Whether sweet corn cream style is classifiable under sub-heading 1904.90 as a prepared cereal product obtained by swelling or roasting, or under sub-heading 2107.91 as an edible preparation not elsewhere specified or included.

Analysis: The product was manufactured by separating corn kernels, cleaning and washing them, mincing a portion, cooking the kernels with liquid, adding starch, salt and sugar, and then further processing and packing the cans. On these facts, the product was not merely cereal in grain form obtained by swelling or roasting. The entire process showed pre-cooking and preparation by multiple stages, including mincing and addition of ingredients, attracting Chapter Notes 5(b) and 5(c) of Chapter 21. The exclusion in Heading 19.04 applied because the goods were pre-cooked and not confined to the limited category of cereal products obtained only by swelling or roasting.

Conclusion: Sweet corn cream style is classifiable under sub-heading 2107.91 of the Central Excise Tariff Act, 1985, and not under sub-heading 1904.90.

Ratio Decidendi: A food product consisting of pre-cooked cereal kernels processed with other ingredients and subjected to multiple stages of manufacture is classifiable under the residuary edible-preparations heading and is excluded from the heading applicable only to cereal products obtained by swelling or roasting.

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