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    <title>2020 (8) TMI 449 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>Tariff classification of food preparations turned on the character of the final marketable product and Chapter Note 2 to Chapter 16. Chicken-based baked products containing more than 20% by weight of chicken meat in the finished goods fell under HSN 1601, because the specific meat-content entry prevailed over the residual HSN 2106. The fish- and egg-based products were not covered by HSN 1601 as relied upon, since that entry was confined to sausages and similar meat-based preparations and did not extend to fish-based items on the wording applied.</description>
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      <description>Tariff classification of food preparations turned on the character of the final marketable product and Chapter Note 2 to Chapter 16. Chicken-based baked products containing more than 20% by weight of chicken meat in the finished goods fell under HSN 1601, because the specific meat-content entry prevailed over the residual HSN 2106. The fish- and egg-based products were not covered by HSN 1601 as relied upon, since that entry was confined to sausages and similar meat-based preparations and did not extend to fish-based items on the wording applied.</description>
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