https://www.taxtmi.com/caselaws?id=50040 The Appellate Tribunal CEGAT, Mumbai addressed the classification of "poha" under heading 19.04 of the tariff. The appellant's argument that the goods did not undergo swelling or roasting was refuted, as cooking grains causes swelling. The Tribunal found that 'poha' fell under the heading for prepared foods obtained by swelling or roasting of cereals. Despite the appellant's claim that 'poha' required further frying before consumption, the Tribunal upheld the duty demand due to the lack of a bona fide belief in their classification. The penalty was reduced for the firm but set aside for one partner, ultimately partially allowing the appeal. en-us Mon, 09 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50040 The Appellate Tribunal CEGAT, Mumbai addressed the classification of "poha" under heading 19.04 of the tariff. The appellant's argument that the goods did not undergo swelling or roasting was refuted, as cooking grains causes swelling. The Tribunal found that 'poha' fell under the heading for prepared foods obtained by swelling or roasting of cereals. Despite the appellant's claim that 'poha' required further frying before consumption, the Tribunal upheld the duty demand due to the lack of a bona fide belief in their classification. The penalty was reduced for the firm but set aside for one partner, ultimately partially allowing the appeal. Case-Laws Central Excise Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50040