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    <title>Classification and dutiability of product namely &#039;Cheetos&#039; whether under sub-heading 1905.90 or 1904.10 of the Central Excise Tariff</title>
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    <description>The product &#039;Cheetos&#039;, manufactured from cornmeal by extrusion, gelatinization, drying and seasoning, is produced by swelling or roasting of cereals and therefore classifiable under sub heading 1904.10 as prepared foods obtained by swelling or roasting of cereals; classification under the provision for baked goods was excluded because baking is not involved.</description>
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