https://www.taxtmi.com/caselaws?id=51196 Ready-to-eat namkeen snack foods, cheese balls and similar edible preparations containing mixed ingredients and processed by dehydration or frying fall outside Heading 19.04, which applies to prepared foods obtained by swelling or roasting of cereals or cereal products. Chapter 21 operates as the residuary heading for edible preparations not elsewhere specified, and Notes 9 and 10 cover namkeen, bhujia, mixtures, chabena and similar products under sub-heading 2108.99 irrespective of ingredients. The HSN explanatory notes, laboratory reports, prior approvals and cited Tribunal rulings were treated as supporting the classification under Heading 2108.99 rather than Heading 19.04. en-us Mon, 18 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 13:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51196 Ready-to-eat namkeen snack foods, cheese balls and similar edible preparations containing mixed ingredients and processed by dehydration or frying fall outside Heading 19.04, which applies to prepared foods obtained by swelling or roasting of cereals or cereal products. Chapter 21 operates as the residuary heading for edible preparations not elsewhere specified, and Notes 9 and 10 cover namkeen, bhujia, mixtures, chabena and similar products under sub-heading 2108.99 irrespective of ingredients. The HSN explanatory notes, laboratory reports, prior approvals and cited Tribunal rulings were treated as supporting the classification under Heading 2108.99 rather than Heading 19.04. Case-Laws Central Excise Mon, 18 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51196