https://www.taxtmi.com/caselaws?id=409858 Puri papad and unfried papad manufactured in different shapes and sizes were classified as papad under HSN 19059040. The ruling applied the common parlance test and examined the goods' ingredients, manufacturing process, market identity and end use, finding them to be thin cereal-flour preparations with spices, salt, oil and papadkhar, not ready for consumption in uncooked form. It held that the classification entry for papad covers papad by whatever name known, and that differences in shape or size do not change the essential identity of the product when its composition, process and use remain the same. en-us Thu, 08 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409858 Puri papad and unfried papad manufactured in different shapes and sizes were classified as papad under HSN 19059040. The ruling applied the common parlance test and examined the goods' ingredients, manufacturing process, market identity and end use, finding them to be thin cereal-flour preparations with spices, salt, oil and papadkhar, not ready for consumption in uncooked form. It held that the classification entry for papad covers papad by whatever name known, and that differences in shape or size do not change the essential identity of the product when its composition, process and use remain the same. Case-Laws GST Thu, 08 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409858