https://www.taxtmi.com/caselaws?id=86429 Pacudamix, a mixture of gram flour and maize flour, was treated as a product of the milling industry under Chapter 11 rather than a Chapter 21 preparation. The classification adopted by the adjudicating authority was upheld because the product lacked the ingredients associated with the Chapter 21 goods relied upon in the show cause notice. Packing in unit containers did not change the tariff position, and the Chapter 11 exemption was held to apply. The classification and exemption were therefore sustained in favour of the assessee. en-us Mon, 03 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86429 Pacudamix, a mixture of gram flour and maize flour, was treated as a product of the milling industry under Chapter 11 rather than a Chapter 21 preparation. The classification adopted by the adjudicating authority was upheld because the product lacked the ingredients associated with the Chapter 21 goods relied upon in the show cause notice. Packing in unit containers did not change the tariff position, and the Chapter 11 exemption was held to apply. The classification and exemption were therefore sustained in favour of the assessee. Case-Laws Central Excise Mon, 03 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86429