https://www.taxtmi.com/caselaws?id=451066 Rolled oats mixed with limited dehydrated vegetables, seasoning, sugar and flavouring remained identifiable as oats, because the process did not alter their essential character or create a new commercially distinct product. Mere mixing or value addition was treated as insufficient to amount to manufacture unless the original identity was transformed. On that reasoning, the heading for prepared foods was found inapplicable and the tariff heading for rolled or flaked oats was treated as the correct classification. en-us Mon, 18 Mar 2024 00:00:00 +0530 Wed, 20 Mar 2024 09:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451066 Rolled oats mixed with limited dehydrated vegetables, seasoning, sugar and flavouring remained identifiable as oats, because the process did not alter their essential character or create a new commercially distinct product. Mere mixing or value addition was treated as insufficient to amount to manufacture unless the original identity was transformed. On that reasoning, the heading for prepared foods was found inapplicable and the tariff heading for rolled or flaked oats was treated as the correct classification. Case-Laws Central Excise Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451066