https://www.taxtmi.com/caselaws?id=347651 Potato products that underwent slicing, blanching, cooking and milling were held to be classifiable as potato flakes under Tariff Item 11052000, because the process supported flaking rather than conversion into mash or soft pulp. Chapter Notes 1(a) and 3 of Chapter 20 did not exclude the goods, as the record did not establish that the finished product was reduced to aloo mash in the factory, and the chemical examination material did not test the goods on that footing. The demand, penalty and interest were set aside, with consequential relief. en-us Wed, 09 Aug 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347651 Potato products that underwent slicing, blanching, cooking and milling were held to be classifiable as potato flakes under Tariff Item 11052000, because the process supported flaking rather than conversion into mash or soft pulp. Chapter Notes 1(a) and 3 of Chapter 20 did not exclude the goods, as the record did not establish that the finished product was reduced to aloo mash in the factory, and the chemical examination material did not test the goods on that footing. The demand, penalty and interest were set aside, with consequential relief. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347651