https://www.taxtmi.com/caselaws?id=390234 Mixture and dough of wheat flour, sugar and water, cut into shape, dried and hardened by heating was treated as a baked food preparation rather than pellets. The ruling reasoned that intermediate heating amounted to baking and that such products can fall within the scope of bakers' wares even if further processing is needed before consumption. On that basis, the product was classified under tariff item 1901 20 00 and not under tariff item 1103. en-us Tue, 24 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390234 Mixture and dough of wheat flour, sugar and water, cut into shape, dried and hardened by heating was treated as a baked food preparation rather than pellets. The ruling reasoned that intermediate heating amounted to baking and that such products can fall within the scope of bakers' wares even if further processing is needed before consumption. On that basis, the product was classified under tariff item 1901 20 00 and not under tariff item 1103. Case-Laws GST Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390234