https://www.taxtmi.com/caselaws?id=761343 The AAR Kerala classified pre-packed ready-to-eat items under HSN 2004 10 10 for vegetable-based products prepared through cooking by boiling and preserved using retort technology. The classification was based on both preparation and preservation processes being applicable. Under Tariff interpretation rule 3(c), when goods merit multiple classifications, the heading occurring last in numerical order applies. All other items except one were classified under HSN 2106 90 99. en-us Fri, 13 Sep 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761343 The AAR Kerala classified pre-packed ready-to-eat items under HSN 2004 10 10 for vegetable-based products prepared through cooking by boiling and preserved using retort technology. The classification was based on both preparation and preservation processes being applicable. Under Tariff interpretation rule 3(c), when goods merit multiple classifications, the heading occurring last in numerical order applies. All other items except one were classified under HSN 2106 90 99. Case-Laws GST Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761343