https://www.taxtmi.com/caselaws?id=205783 Gran bar oats were held not to be sweet biscuits because classification under Heading 1905 depends on the HSN Explanatory Notes and the product's composition and character. Sweet biscuits are fine bakers' wares based on flour, sugar or other sweetening matter and fat, whereas this commodity was made on a base of whole grain oats, with oats visibly present and described on the label. The record did not establish that it was made from oat flour or that it answered the description of fine bakers' ware. Reliance on the Prevention of Food Adulteration Rules, 1955 did not affect the tariff classification. The product was therefore classifiable under sub-heading 1905 90 90, and the proposed classification under 1905 31 00 was rejected. en-us Thu, 17 Feb 2011 00:00:00 +0530 Sat, 27 Aug 2011 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205783 Gran bar oats were held not to be sweet biscuits because classification under Heading 1905 depends on the HSN Explanatory Notes and the product's composition and character. Sweet biscuits are fine bakers' wares based on flour, sugar or other sweetening matter and fat, whereas this commodity was made on a base of whole grain oats, with oats visibly present and described on the label. The record did not establish that it was made from oat flour or that it answered the description of fine bakers' ware. Reliance on the Prevention of Food Adulteration Rules, 1955 did not affect the tariff classification. The product was therefore classifiable under sub-heading 1905 90 90, and the proposed classification under 1905 31 00 was rejected. Case-Laws Customs Thu, 17 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205783