https://www.taxtmi.com/caselaws?id=35321 The Supreme Court determined the classification of 'Cheetos Masala Balls', 'Cheetos Cheese Puff', and 'Cheetos X & O' under Chapter Sub Heading 1904.10 or CSH 2108.00. Finding that the products were not obtained by swelling or roasting of cereals but were made from cereals in grounded form, the Court classified them as "edible preparations not elsewhere specified" under the residuary entry 21.08. The Court emphasized the importance of specific entries covering products for classification and upheld the Tribunal's decision, dismissing the Civil Appeal. The judgment provides clarity on classification principles for food products under the Customs Tariff Act. en-us Wed, 12 Aug 2009 00:00:00 +0530 Mon, 15 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35321 The Supreme Court determined the classification of 'Cheetos Masala Balls', 'Cheetos Cheese Puff', and 'Cheetos X & O' under Chapter Sub Heading 1904.10 or CSH 2108.00. Finding that the products were not obtained by swelling or roasting of cereals but were made from cereals in grounded form, the Court classified them as "edible preparations not elsewhere specified" under the residuary entry 21.08. The Court emphasized the importance of specific entries covering products for classification and upheld the Tribunal's decision, dismissing the Civil Appeal. The judgment provides clarity on classification principles for food products under the Customs Tariff Act. Case-Laws Central Excise Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35321