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The appellant M/s. Gajanand Foods P Ltd's various flour mixes containing spices and ingredients like sugar, semolina, salt, sesame seed, chili powder, garam masala, etc. in addition to flours of dried leguminous vegetables, rice and wheat, were held to be excluded from classification under Chapter Heading 1102 or 1106 of the Customs Tariff Act, 1975 attracting 18% GST. The products cannot be considered as mere flours improved by addition of very small quantities of specified substances. The appeal filed by the appellant against the Advance Ruling passed by the Gujarat Authority for Advance Ruling rejected by the Appellate Authority for Advance Ruling.
The appellant M/s. Gajanand Foods P Ltd's various flour mixes containing spices and ingredients like sugar, semolina, salt, sesame seed, chili powder, garam masala, etc. in addition to flours of dried leguminous vegetables, rice and wheat, were held to be excluded from classification under Chapter Heading 1102 or 1106 of the Customs Tariff Act, 1975 attracting 18% GST. The products cannot be considered as mere flours improved by addition of very small quantities of specified substances. The appeal filed by the appellant against the Advance Ruling passed by the Gujarat Authority for Advance Ruling rejected by the Appellate Authority for Advance Ruling.
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