https://www.taxtmi.com/highlights?id=33304 Basmati rice is packed either with dal tadka or rajma masala with an intention of consuming the two together as a meal. Since the essential character of the meal arises out of basmati rice (the subji is eaten along with the rice) - the combo pack has to be classified under Heading 21.08 (2106 90 99 for subsequent period) - such products will not be eligible for the benefit of exemption - AT en-us Thu, 16 Feb 2017 08:09:21 +0530 Thu, 16 Feb 2017 08:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33304 Basmati rice is packed either with dal tadka or rajma masala with an intention of consuming the two together as a meal. Since the essential character of the meal arises out of basmati rice (the subji is eaten along with the rice) - the combo pack has to be classified under Heading 21.08 (2106 90 99 for subsequent period) - such products will not be eligible for the benefit of exemption - AT Highlights Central Excise Thu, 16 Feb 2017 08:09:21 +0530 https://www.taxtmi.com/highlights?id=33304