Excise classification of Gulab Jamun: treated under food preparations headings depending on whether sold under a brand name. Gulab Jamun classification is governed by the post amendment chapter 21 regime: Note 10 inserted in chapter 21 directs classification under the chapter 21 food preparations sub headings, with branded and unbranded products distinguished for allocation to the appropriate sub headings; the earlier circular predating the Finance Act amendment is withdrawn and field formations are to be instructed and trade informed accordingly.