Dutiability of Roasted Rava and their classification

[Kadayam Ganapathy Subramanian]

Dear Sirs,

Raw Rava is processed out of wheat and the same is nothing but groats of wheat falling under central excise tariff subheading No.11031110 which attracts nil rate of duty as per central excise tariff. The Raw Rava is again subject to processing of drying and roasting and packed in pouch of retail pack.

The department wants to classify the Roasted Rava under central excise tariff subheading No.19019090 as food preparation of groats which attracts duty. 

Our question is whether the process of drying & roasting of raw Rava amounts to manufacture or not and the classification of roasted Rava as determined by the department is correct or not.

Please give your valuable opinion in this regard by highlighting the legal provisions and HSN Explanatory notes.

Regards,

K.G Subramanian

e.mail ID : gskmani at the rate of hotmail.com.

[YAGAY andSUN]

Dear Subramanian,

We have gone through your query and understand that basically you want clarification on the classification of Roasted Rava under the C.E.Tariff of India.

Whether such process would tantamount to manufacture or not?

Whether it would be fall under the tariff heading 11031110 or tariff heading 19019090?

This matter needs lots of research, interpretation of legal provisions, case laws, notifications, circulars, Act and Rules made thereunder.

We can help you out and are keen to provide our services in this matter.  For this we would charge a nominal fees.  Please do contact us for written opinion.

Regards,

Team YAGAY & SUN

(Management and Indirect Tax Consultants)

Please do contact us

 

AI Summary

Debate Over Roasted Rava Classification: Does Processing Constitute Manufacturing Under Central Excise Tariff? Legal Insights Required. A query was raised regarding the classification and dutiability of Roasted Rava under Central Excise Tariff. Raw Rava, processed from wheat, falls under a tariff subheading with a nil duty rate. However, when dried and roasted, the department classifies it under a different subheading that attracts duty. The question posed was whether this processing constitutes manufacturing and if the department's classification is correct. A response indicated that determining this requires extensive research into legal provisions and case laws, and offered professional assistance for a fee.