Fortified Rice Kernels (FRK) lack essential rice traits; cannot be classified under Chapter 10 per Chapter Note 1(A).

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....Classification of goods - Fortified Rice Kernels (FRK) - the FRK manufactured by the appellant do not have essential character of natural Rice - The moment the Rice is converted into Flour, essential characteristics of rice is changed and no grain remain present in the product and therefore, the same cannot be classified in any of the heading of Chapter 10 in terms of Chapter Note 1(A)....