https://www.taxtmi.com/caselaws?id=349949 Products containing cereals together with oils, spices and salt were held classifiable as extruded or expanded savoury or salted products under Sub-heading 19059030, because Heading 1904 applies only where goods are obtained exclusively by swelling or roasting of cereals or cereal products. The manufacturing process, which involved blending, extrusion, drying, seasoning and packing, showed that extrusion was the dominant process rather than cereal swelling or roasting. Reliance on the tariff scheme, HSN Explanatory Notes and earlier decisions supported this classification, so the Revenue's appeal failed and the classification under Heading 1904 did not survive. en-us Thu, 13 Apr 2017 00:00:00 +0530 Sat, 28 Oct 2017 08:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349949 Products containing cereals together with oils, spices and salt were held classifiable as extruded or expanded savoury or salted products under Sub-heading 19059030, because Heading 1904 applies only where goods are obtained exclusively by swelling or roasting of cereals or cereal products. The manufacturing process, which involved blending, extrusion, drying, seasoning and packing, showed that extrusion was the dominant process rather than cereal swelling or roasting. Reliance on the tariff scheme, HSN Explanatory Notes and earlier decisions supported this classification, so the Revenue's appeal failed and the classification under Heading 1904 did not survive. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349949