https://www.taxtmi.com/caselaws?id=53754 Prepared and packed goods made from rajmah, lobia, kabli channa, black channa and mah ki dal were held classifiable under Chapter 20 rather than Heading 2108.99 because the tariff did not specifically define these beans and pulses and HSN Explanatory Notes were used to resolve the ambiguity. On that basis, Chapter 7 was treated as covering the raw pulses, while Chapter 20 covered products of Chapter 7 that had been prepared or preserved by processes beyond those excluded by the chapter note. The classification claim accordingly succeeded. en-us Tue, 23 Nov 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53754 Prepared and packed goods made from rajmah, lobia, kabli channa, black channa and mah ki dal were held classifiable under Chapter 20 rather than Heading 2108.99 because the tariff did not specifically define these beans and pulses and HSN Explanatory Notes were used to resolve the ambiguity. On that basis, Chapter 7 was treated as covering the raw pulses, while Chapter 20 covered products of Chapter 7 that had been prepared or preserved by processes beyond those excluded by the chapter note. The classification claim accordingly succeeded. Case-Laws Central Excise Tue, 23 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53754