Basmati Rice Meal Packs with Dal or Rajma Classified Under Heading 21.08, Not Eligible for Tax Exemption.

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....Basmati rice is packed either with dal tadka or rajma masala with an intention of consuming the two together as a meal. Since the essential character of the meal arises out of basmati rice (the subji is eaten along with the rice) - the combo pack has to be classified under Heading 21.08 (2106 90 99 for subsequent period) - such products will not be eligible for the benefit of exemption - AT....