https://www.taxtmi.com/caselaws?id=1202 Maize flakes known as makai poha were held to fall under Heading 11.01 as flaked corn of the milling products chapter, because the product had only undergone semi-heating and rolling and had not advanced to a cooked, ready-to-eat prepared food. Heading 19.04 was confined to cereals or cereal products that have been processed beyond the Chapter 11 stage by swelling or roasting into prepared foods. The contrary view in Favourite Food Products was overruled. en-us Mon, 12 Mar 2007 00:00:00 +0530 Wed, 28 Jan 2009 21:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1202 Maize flakes known as makai poha were held to fall under Heading 11.01 as flaked corn of the milling products chapter, because the product had only undergone semi-heating and rolling and had not advanced to a cooked, ready-to-eat prepared food. Heading 19.04 was confined to cereals or cereal products that have been processed beyond the Chapter 11 stage by swelling or roasting into prepared foods. The contrary view in Favourite Food Products was overruled. Case-Laws Central Excise Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1202