https://www.taxtmi.com/caselaws?id=396106 Popcorn made from maize grains, puffed by heating and then seasoned with salt, turmeric powder and a negligible quantity of oil, was treated as a prepared food obtained by roasting cereals rather than as maize under Chapter 1005 or cereal grains otherwise worked under Chapter 1104. The ruling applied the First Schedule to the Customs Tariff Act, 1975 and the Harmonised System of Nomenclature, noting that the product did not retain grain character for Chapter 1005 and that Chapter 1104 excludes goods classifiable in Chapter 1904. It was therefore classified under sub-heading 1904 10 90 and attracted the GST rate under Schedule III of Notification No. 1/2017-Central Tax (Rate). en-us Wed, 11 Mar 2020 00:00:00 +0530 Tue, 18 Mar 2025 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396106 Popcorn made from maize grains, puffed by heating and then seasoned with salt, turmeric powder and a negligible quantity of oil, was treated as a prepared food obtained by roasting cereals rather than as maize under Chapter 1005 or cereal grains otherwise worked under Chapter 1104. The ruling applied the First Schedule to the Customs Tariff Act, 1975 and the Harmonised System of Nomenclature, noting that the product did not retain grain character for Chapter 1005 and that Chapter 1104 excludes goods classifiable in Chapter 1904. It was therefore classified under sub-heading 1904 10 90 and attracted the GST rate under Schedule III of Notification No. 1/2017-Central Tax (Rate). Case-Laws GST Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396106