https://www.taxtmi.com/forum/issue?id=106858 Whether drying and roasting of raw rava (wheat groats) constitutes manufacture and whether the roasted product should be classified as raw groats (nil duty) or as a food preparation (dutiable) is raised. The department proposes reclassification to a food-preparation tariff heading. The respondent states that determining classification and manufacture requires detailed analysis of statutory provisions, HSN Explanatory Notes, notifications, circulars and case law, and offers a paid written opinion rather than a definitive forum reply. en-us Fri, 30 May 2014 22:59:46 +0530 Thu, 23 Jan 2025 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106858 Whether drying and roasting of raw rava (wheat groats) constitutes manufacture and whether the roasted product should be classified as raw groats (nil duty) or as a food preparation (dutiable) is raised. The department proposes reclassification to a food-preparation tariff heading. The respondent states that determining classification and manufacture requires detailed analysis of statutory provisions, HSN Explanatory Notes, notifications, circulars and case law, and offers a paid written opinion rather than a definitive forum reply. Discussion-Forum Central Excise Fri, 30 May 2014 22:59:46 +0530 https://www.taxtmi.com/forum/issue?id=106858