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of <h1>Potato Wafers Classified Under Heading 20.01 for Excise Purposes, Excluding Heading 21.07 and Chapter 11.</h1> The circular addresses the classification of potato wafers for excise purposes, clarifying doubts about their appropriate heading under the Central Excise Tariff. After examining the manufacturing process, it concludes that potato wafers should be classified under heading 20.01 as preparations of vegetables, based on note 1 of Chapter 20. This classification excludes them from heading 21.07, a residuary category, and Chapter 11 due to note 1(d) of that chapter. The circular advises issuing a trade notice to inform relevant parties of this classification decision.
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