https://www.taxtmi.com/caselaws?id=439608 Fortified Rice Kernels made from rice flour blended with vitamins and minerals and then extruded into pellets were held classifiable under Customs Tariff subheading 19049000, not under Chapter 11. The ruling reasoned that this process produces a prepared food product from cereals, rather than a mere milling product, and fits Chapter 19, which covers prepared foods obtained from cereals or cereal products otherwise prepared. As a result, the applicable GST rate was the rate prescribed for goods under heading 1904, namely 18%. en-us Mon, 20 Feb 2023 00:00:00 +0530 Thu, 17 Apr 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439608 Fortified Rice Kernels made from rice flour blended with vitamins and minerals and then extruded into pellets were held classifiable under Customs Tariff subheading 19049000, not under Chapter 11. The ruling reasoned that this process produces a prepared food product from cereals, rather than a mere milling product, and fits Chapter 19, which covers prepared foods obtained from cereals or cereal products otherwise prepared. As a result, the applicable GST rate was the rate prescribed for goods under heading 1904, namely 18%. Case-Laws GST Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439608