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of <h1>Cheetos Classified Under Excise Tariff 1904.10: Focus on Corn Swelling and Roasting, Not Baking.</h1> The classification of the product 'Cheetos' under the Central Excise Tariff was debated, focusing on whether it should fall under sub-heading 1905.90 or 1904.10. The manufacturing process involves using cornmeal, which is mixed, heated, and gelatinized, then formed into pellets, dried, seasoned, and packed. The 2nd North Zone Tariff Conference concluded that 'Cheetos' should be classified under sub-heading 1904.10, as it involves swelling or roasting of corn paste, not baking. The Central Board of Excise & Customs agreed with this classification, emphasizing the process of swelling and roasting of cereals.
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