Classification of Savory Oats - The Tribunal agreed with the...

Classification of Savory Oats - The Tribunal agreed with the appellant, stating that the classification should follow the earlier ruling (11041200) since the process does not alter the essential character of oats. It was determined that the mixing of oats with other ingredients does not result in a new, distinct product marketable on its own. - The addition of ingredients to a primary product without significantly altering its essential character does not constitute "manufacture." - Following the analysis and preceding legal framework, the Tribunal set aside the demand for Excise Duty, interest, and penalties imposed on the appellant.