https://www.taxtmi.com/caselaws?id=1057 Products described as "Cheetos Masala Balls" and "Cheetos X & O" were held classifiable under sub-heading 2108.99 because they contained cereal ingredients as well as gram flour, wheat fibre, edible oil and seasoning, and were manufactured by an extrusion and cooking process. Note 10 to Chapter 21 treated namkeens and similar preparations as falling within Chapter 21 irrespective of ingredients, so classification under Heading 19.04 as prepared foods obtained by swelling or roasting of cereals was excluded. The disputed goods were therefore held to be edible preparations under Chapter 21, and the duty and penalty confirmation was set aside. en-us Fri, 10 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1057 Products described as "Cheetos Masala Balls" and "Cheetos X & O" were held classifiable under sub-heading 2108.99 because they contained cereal ingredients as well as gram flour, wheat fibre, edible oil and seasoning, and were manufactured by an extrusion and cooking process. Note 10 to Chapter 21 treated namkeens and similar preparations as falling within Chapter 21 irrespective of ingredients, so classification under Heading 19.04 as prepared foods obtained by swelling or roasting of cereals was excluded. The disputed goods were therefore held to be edible preparations under Chapter 21, and the duty and penalty confirmation was set aside. Case-Laws Central Excise Fri, 10 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1057