https://www.taxtmi.com/caselaws?id=85787 Sweet corn cream style, produced through cleaning, mincing, cooking the kernels with liquid, and adding starch, salt and sugar before packing, was not a cereal product obtained merely by swelling or roasting. The multiple stages of pre-cooking and preparation brought the goods within Chapter 21, including Chapter Notes 5(b) and 5(c), and excluded them from Heading 19.04. The product was therefore classifiable as an edible preparation under sub-heading 2107.91 rather than sub-heading 1904.90. en-us Thu, 12 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85787 Sweet corn cream style, produced through cleaning, mincing, cooking the kernels with liquid, and adding starch, salt and sugar before packing, was not a cereal product obtained merely by swelling or roasting. The multiple stages of pre-cooking and preparation brought the goods within Chapter 21, including Chapter Notes 5(b) and 5(c), and excluded them from Heading 19.04. The product was therefore classifiable as an edible preparation under sub-heading 2107.91 rather than sub-heading 1904.90. Case-Laws Central Excise Thu, 12 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85787