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        Case ID :
        Central Excise

        Central Excise - Classification of Corn Flips (Tizzy Tips) whether under Sub-heading No. 1904.10 or 1904.90 of CET

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        Classification of prepared cereal snacks as prepared food when packed in unit containers and intended for sale. Corn Flips are manufactured by cooking, drying, tempering, flaking and toasting corn with added ingredients to produce thin flat chips with moisture below 3% that are packed in 40 g unit containers. The product is classifiable under sub-heading No. 1904.10 when it is put up in a unit container and ordinarily intended for sale.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Classification of prepared cereal snacks as prepared food when packed in unit containers and intended for sale.

                                Corn Flips are manufactured by cooking, drying, tempering, flaking and toasting corn with added ingredients to produce thin flat chips with moisture below 3% that are packed in 40 g unit containers. The product is classifiable under sub-heading No. 1904.10 when it is put up in a unit container and ordinarily intended for sale.


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