https://www.taxtmi.com/caselaws?id=389580 Baked flour-based food preparations ordinarily fall under HSN 1905 as bakers' wares, and Chapter Note 1(a) to Chapter 19 excludes only products containing more than 20% by weight of meat or similar ingredients. Chapter Note 2 to Chapter 16 applies where meat is the base of the preparation, not merely a filling or topping. Accordingly, chicken-filled sandwich, puff, patty, burger and similar baked products remain classifiable as bakers' wares, while items whose identity depends on the chicken component, such as cutlet, finger or seekh kebab-type products, may fall under HSN 1601 if the meat threshold is met. en-us Mon, 09 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389580 Baked flour-based food preparations ordinarily fall under HSN 1905 as bakers' wares, and Chapter Note 1(a) to Chapter 19 excludes only products containing more than 20% by weight of meat or similar ingredients. Chapter Note 2 to Chapter 16 applies where meat is the base of the preparation, not merely a filling or topping. Accordingly, chicken-filled sandwich, puff, patty, burger and similar baked products remain classifiable as bakers' wares, while items whose identity depends on the chicken component, such as cutlet, finger or seekh kebab-type products, may fall under HSN 1601 if the meat threshold is met. Case-Laws GST Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389580