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Classification of goods - rate of GST - Rice Bran (22+Oil) - The product of the appellant is classifiable under Chapter Heading 2302 and conforms to the description ‘Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants’ - Liable to GST @5% - AAAR