https://www.taxtmi.com/caselaws?id=264314 Salted potato chips sold in retail packs were treated as classifiable under Heading 2005 20 00 as prepared or preserved potatoes rather than under the residuary food-preparation heading, relying on the substance of Chapter 20, prior Board clarification, and High Court guidance on processed vegetables. Even on the alternative classification under Heading 2106 90 99, the goods were described as namkeen and remained covered by the exemption for ready-to-consume namkeens under Notification No. 3/2006-C.E. Packaging for retail sale did not by itself defeat the exemption. On that basis, the duty demand, interest and penalty were held unsustainable. en-us Wed, 22 Jul 2015 00:00:00 +0530 Wed, 24 Feb 2016 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264314 Salted potato chips sold in retail packs were treated as classifiable under Heading 2005 20 00 as prepared or preserved potatoes rather than under the residuary food-preparation heading, relying on the substance of Chapter 20, prior Board clarification, and High Court guidance on processed vegetables. Even on the alternative classification under Heading 2106 90 99, the goods were described as namkeen and remained covered by the exemption for ready-to-consume namkeens under Notification No. 3/2006-C.E. Packaging for retail sale did not by itself defeat the exemption. On that basis, the duty demand, interest and penalty were held unsustainable. Case-Laws Central Excise Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264314