TaxTMI 
TaxTMI 
2022 (2) TMI 1156
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....pellate Authority under Chapter XVII of the Act shall be binding only (a). On the applicant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling; (b). On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the said advance ruling have changed. 4. Under Section 104(1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-section (1) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such d....
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....ional authority who is the administrative jurisdiction over the applicant has stated that the applicant's products fall under the chapter heading 2106 attracting GST 5% as per notification no. 41/2017, dated 14.11.2017 through their written submissions. S.No HSN Code Particulars 1 0713 Dried Leguminous Vegetables, Shelled, Whether Or Not Skinned Or Split 2 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 3 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar- syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder 2.4 They added that the HSN code 0713 related to the drie....
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....that these instant ready mixes having mixture of flour of grains, pulses with spice powder are liable to be taxed at 5% only since it is branded; that this finding and facts are exactly similar to their product. 2.8 The appellant stated further that the Ready-to-Eat (RTE) means the food is already cooked and there is no need for further cooking; Ready-to-Cook (RTC) means it's still raw but has been portioned & prepped as it is freshly frozen; the cooking needs to be done at home following the instructions that are given, Ready to eat applies to any product intended for human consumption without further preparation steps; thus it means that the products having sufficiently cooked so that they are safe to eat as they are with no further preparation. But in the case of ready to cook, cooking needs to done at home following the instructions that are given as recipe and printed in the packing label itself. They given examples for 1, Ready to eat foods examples: Readymade parata Readymade popcorn Readymade Chappathi (Kakra-dry chappathi) These products are just fry and heat without adding further raw materials before eating. 2.....
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....pter 8 as per Entry No.59 falling under HSN code 1106 and Entry no.25 falling under HSN Code 0713 Schedule-I of Notification No. 1/2017-C.T. (Rate), Dated 28.06.2017 and as per circular no.80, dated 31.12.2018. 2 Idly Mixes a. Idly Mix b. Oats Idly Mix c. Masala Idly Mix d. Wheat Rava Idly Mix e. Rava Idly Mix f. Ragi and Bajra Idly Mix g. Rice Idly Mix HSN 2106 as per the Entry No.23 of Schedule-Ill of Notification No. 1/2017-C.T. (Rate), Dated 28.06.2017 and SGST entry no.23 of Schedule-III of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29.06.2017 HSN 1106 Flour, Meal And Powder Of The Dried Leguminous Vegetables Of Heading 0713, Of Sago Or Of Roots Or Tubers Of Heading 0714 Or Of The Products Of Chapter 8 as per Entry No.59 falling under HSN code 1106 and Entry no.25 falling under HSN Code 0713 Schedule-I of Notification No. 1/2017-C. T. (Rate), Dated 28.06.2017 and as per circular no. 80, dated 31.12.2018 3 Tiffen Mixes a. Adai Mavoo Mix b. Millet Adai Mix c. Kitchadi Mix d. Parota Mix e. Venpongal Mix f. uzhunthakali Mavoo Mix g. Kesari Mix h. Payasam Mix I. Vadai Mavoo j. Masai Vad....
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....59 falling under HSN code 1106 and Entry no.25 falling under HSN Code 0713 Schedule-I of Notification No. 1/2017-C.T. (Rate), Dated 28.06.2017 and as per circular no.80, dated 31.12.2018 3. The Appellant had sought for Advance Ruling on the following questions: 1. Clarification on rate of GST for their products listed in the application and 2. The applicable HSN CODE. 4. The AAR pronounced the following rulings: The classification of the products is CTH 2106 and the applicable rate of tax is 9%CGST as per entry no.23 of Schedule-Ill of Notification No. l/2017-C.T.(Rate) dated 28.06.2017 and 9% SGST as per entry no. 23 of Schedule-Ill of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended and the same, item-wise is tabulated as under: S/No. Name of the Commodity HSN Tax Dosai Mix- 1 Krishna Rava Dosai Mixes 2106 18% 2 Krishna Special Rava Dosai Mixes 2106 18% 3 Krishna Ragirava Dosai Mix 200gms 2106 18% 4 Sola Dosai Mix 500gms 2106 18% 5 Kambu Dosai Mix 500gms 2106 18% 6 Ragi Dosa Mix 500gm 2106 18% 7 Multigrain Dosai Mix 200g....
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....lant submitted that the above ruling issued by the Authority for Advance Ruling (AAR) is not sustainable in law and liable to be set aside for the following grounds:- • The Authority for Advance Ruling failed to note that in point no.4.1 of the Authority for Advance Ruling order it can be evidenced that at the time of hearing the learned state jurisdictional authority who is the administrative jurisdiction over the applicant has stated that the applicant's products fall under the chapter heading 2106 attracting GST 5% as per notification no.41/2017, dated 14.11.2017 through their written submissions.. But the lower authority took different views which are not connected with the applicants business transaction. • Further most of the ingredients are falling under the exempted category. The Authority for Advance Ruling failed to appreciate the real nature and intent of the appellant's product, which is manufactured and sold by them for the past several years, which is not liable to any tax either by sales tax authorities and central excise authorities, even after the same was put forth by the appellant at the time of personal hearing. The Authority fu....
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....tent of flour is having major weightage. Most of the mixed flour products have flour content more than 70-90%. i. Powder of spices like pepper, red chilli, coriander, ajma, sounff, jeera, turmeric, tamarind, iodised salt, sugar, mustard, lemon, condiments, citric acid, sodium bicarbonate, turmeric, cumin, clove, curry leaves, asafoetida, baciliyam, black pepper, tej patta, curry leaves bundian, fennel seeds, anise seeds, bay leaf, neem leaves (sweet), flavours etc are added in a very little quantity to make the product tasty and delicious. ' ' j. At the processing unit, the applicant is not carrying any process of cooking. The applicant carries on only mixing process, whereby spices condiments and flavours are mixed with flour of grains, cereals and pulses. Flour of grains, cereals and pulses are used in its primary form. k. Instant mix/ready to mix flour is packed in sealed packing of 175 gms 200/500 grams and 1 kg. On packing material, preparation process/recipe is printed to prepare food from such instant mix. l. Instant mix/ready mix flour is by all means not a processed food, neither cooked food, nor semi-processed food, nor semi coo....
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....guminous Vegetables, Shelled, Whether Or Not Skinned Or Split 2 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 3 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905] 4 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar- syrups containing added flavouring or colouring....
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.... • It is just and necessary to extract the similarities of the products dealt by the applicant and the products discussed in the Advance Ruling in the both the cases are mostly having similar nature. But the name affixed for marking their products alone was different due to their geographical area in those products. For example the Idly mix flour is nothing but a composition of Rice, Urad dal, Iodised salt, Sodium Bicarbonate, Citric acid. The very same kind of product dealt by the appellant was termed as Krishna Kanchipuram Idly mix. It could be evidenced from the above said composition of comparison of both products; the major ingredient is Rice Flour with various other similar portions of ingredients. In the Gujarat Advance Ruling the similar kind of products as called as Idly mix. The appellant in their product termed the name as Krishna Kanchipuram Idly mix. Similarly the leguminous flour mixed with cereal flour are also the kind of flour mix which has been specifically dealt in Tamil Nadu Advance Ruling in the case of Mahalakshmi Stores. Further the major ingredients of the cereal flour mixed with little amount of spice flour are also called as flour mix in the market.....
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....y Leaves, Salt etc. Rice, Dal, Sodi um Bicarbonate, Salt etc. 5% E. Krishna Rava Idly Mix f.Krishna Ragi and Bajra Idly Mix & Rice Idly Mix Bengal Gram Dhal, Vegetable Fat, Sodium bicarbonate, Curry Leaves, Salt etc. Rice, Ragi, Urid Dal, Sodium bicarbonate, Salt, etc. 3. TIFFEN MIXES a. Handwa Mix Flour & Dosai Mix Flour Rice, Dal, Salt, etc. 5% a. Krishna Adai Mavoo Mix Rice, Toor Dal, Green Gram Dal, Gram Dal, Black Gram Dal, salt, etc. Green Gram Dhal, b. Medu Vada Mix Flour & Upma Mix Flour Dal, Rice, Green Chilly, Salt, Curry Leaves, etc. 5% b. Krishna Millet Adai Mix Gram Dhal & Urid Dhal, Rice, Shami rice, Green Chilly, Salt, Curry Leaves, etc. c. Handwa Mix Flour Dal, Turmeric, salt, etc. 5% c. Krishna Kitchadi Mix Gram Dhal, Turmeric, Salt, etc. d. Upma Mix Flour e. Dhokle Mix Flour & Gota Mix Flour Granule, Salt, Hydrogenated fat, Citric Acid, etc. Rice, Dal, Pepper, Turmeric, Salt, etc 5% 5% d. Krishna Parota Mix e. Krishna Venpongal Mix Maida, Hydrogenated Fat, Acid, etc. Rice, Broken Green Dhal, Pepper, Turmeric, Salt, etc., f. Dhokle Mix Flour Rice, Dal, Salt, etc. 5% ....
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....bmissions and stated that the issue to be decided is whether their products fall under CTH 1106 or CTH 2106. He also stated that the products are not Ready- to-eat but are 'Ready -to-cook' foods. When asked as to where the 'Ready -to-cook foods stands classified, the authorized representative referred to the Circular issued by the Ministry of finance and stated that their products are classifiable under CTH 1106. He requested to consider the written submissions made by him and the various AAR ruling referred to by him and decide the issue on merits. Discussion 7.1 We have carefully considered the various submissions of the appellant and the order of the Lower Authority. The appellants contended primarily that their products are mixture of flours of cereals and dried leguminous and they strongly relied on the Circular No.80 dated 31.12.2018 issued by DOR, MOF, GOT clarifying GST rate and classification of among other goods Chhatua or Sattu, which is a mixture of flour of ground pulses and cereal. The circular is extracted below7 for the sake of convenience: Applicability of GST on Chhatua or Sattu: (3.1 Doubts have been raised regarding applicabil....
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....0 2 Rice flour 1106 0% 42 3 Sooji 1104 5% 10 4 Salt 2501 0% 1 5 Wheat flour 1101 0% 5 6 Pepper 0904 5% 0.5 7 Cumin 0909 5% 0.4 8 Hydrogenated Fat 1517 5% 0.6 9 Curry Leaves 0910 0% 0.5 d. Krishna Sola Dosai Mix SI. No Name of the commodity HSN Tax % of mixing 1 Jawer 1007 0% 21 2 Rice 1006 0% 39 3 Black Gram 0713 0% 18 4 Salt 2501 0% 2 e. Krishna Kambu Dosai Mix SI. No Name of the commodity HSN Tax % of mixing 1 Bajra 1008 0% 56 2 Rice 1006 0% 20 3 Black Gram 0713 0% 22.5 4 Salt 2501 0% 1.5 f. Krishna Ragi Dosa Mix [HSN 2106] SI. No Name of the commodity HSN Tax % of mixing 1 Ragi 1008 0% 45 2 Rice 1006 0% 20 3 Black Gram 0713 0% 33 4 Salt 2501 0% 2 g. Krishna Multigrain Dosai Mix SI. No Name of the commodity HSN Tax % of mixing 1 Ragi 1008 0% 33 2 Bajra 1008 0% 1....
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....3 9 Turmeric 0910 5 0.2 10 Cashew Nut 801 5 0.250 11 Curry Leaves 709 0 0.250 12 Salt 2501 0 1 13 Lemon Salt E330 805 12 0.5 14 Malic Acid E296 2918 18 0.2 15 Ginger 0910 0 0.2 16 Spices 0909 5 0.4 d. "KRISHNA" Wheat Rava Idly Mix SI. No Name of the commodity HSN Tax % of mixing 1 Wheat Rava 1101 0% 75 2 Hydrogenated fat(vegetable oil) 1517 5% 15 3 Bengal Gram Dhal 0713 0% 1.5 4 Sodium BI Carbonate E500 2836 5% 0.8 5 Cashew Nut 801 5% 1.2 6 Curry Leaves 709 0% 0.5 7 Salt 2501 0% 2.5 8 Lemon Salt E330 805 12% 1.5 9 Malic Acid E296 2918 18% 1 10 Mustard 1207 5% 0.5 e. "KRISHNA" Rava Idly Mix SI. No Name of the commodity HSN Tax % of mixing 1 Sooji 1104 5% 78 2 Bengal Gram Dhal 0713 0% 12 3 Hydrogenated fat(vegetable oil), 1517 5% 5 4 Sodium BI Carbonate E500 2836 5% 3.5 5 Mustard 1207 5% 1.8 6 ....
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....% 90 2 Salt 2501 0% 1 3 Hydrogenated Fat 1517 5% 8 4 Milk solids 0404 5% 0.5 5 Sodium Bi Carbonate E500 2836 5% 0.25 6 Malic Acid E296 2918 18% 0.25 e. "KRISHNA" Venpongal Mix SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 50 2 Broken Green Dhal 0713 0% 32 3 Pepper 0904 5% 5 4 Cummin 909 5% 4 5 Turmeric 0910 5% 1.5 6 Cashew Nut 801 5% 1 7 Salt 2501 0% 2 8 Vegetable Fat 1517 5% 4 9 Curry Leaves 1211 0% 0.5 f. "KRISHNA" Uzhunthakali Mavoo SI. No Name of the commodity HSN Tax % of mixing 1 Broken Black Gram 0713 0% 40 2 Broken Green Dhal 0713 0% 50 3 Rice 1006 0% 7.5 4 Cardamom 908 5% 2.5 g. "KRISHNA" Kesari Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Sooji 1104 5% 80 2 Sugar 1701 5% 17 3 Elaichi 0908 5% 1.5 4 Cashew 801 5% 1 5 Contains Permitted S....
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.... Gram Dhal and Urid Dhal 0713 0% 0.2 4 Tomato 0702 0% 0.3 5 Ginger 0910 0% 0.15 6 Onion 0703 0% 0.15 7 Green Chilly 0709 0% 0.8 8 Salt 2501 0% 1 9 Curry Leaves 709 0% 0.1 10 Spices 0909 5% 0.1 11 Hydrogenated Fat 1517 5% 0.1 12 Mustard 1207 5% 0.1 o. "KRISHNA" Rice Upma Mix SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 96 2 Toor Dhal 0713 0% 1.5 3 Gram Dhal, Urid Dhal 0713 0% 1.5 4 Jeera 0909 5% 0.2 5 Pepper 0904 5% 0.2 6 Asafoetida 0904 5% 0.2 7 Green Chilly 0709 0% 0.2 8 Salt 2501 0% 0.2 p. "KRISHNA" Fenugreek Kazhi Mix SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 59 2 Urid Dhal 0713 0% 35 3 Fenugreek 0910 5% 5 4 Cardamom 0908 5% 0.2 5 Salt 2501 0% 0.8 The composition of the various products under the category "Health mixes" as declared by the appellant: ....
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....position of the various products under the category "Porridge mixes" as declared by the appellant: a. "KRISHNA" Bajra Porridge Mix 500gm S.No Name of the Commodity HSN Tax % of Mixing 1 Bajra 1008 0% 68 2 Salt 2501 0% 2 3 Rice 1006 0% 30 b. "KRISHNA" Jowar porridge Mix 500gm S.No Name of the Commodity HSN Tax % of Mixing 1 Jowar 1008 0% 87 2 Salt 2501 0% 2.5 3 Rice 1006 0% 10.5 c. "Krishna" Raggi Porridge Mix 500g S.No Name of the Commodity HSN Tax % of Mixing 1 Ragi 1008 0% 96 2 Salt 2501 0% 1 3 Rice 1006 0% 3 d. "KRISHNA" Horse gram Porridge Mix 200gm S.No Name of the Commodity HSN Tax % of Mixing 1 Horse Gram 0713 0% 90 2 Salt 2501 0% 1 3 Rice 1006 0% 4 4 Ragi 1008 0% 3 5 Wheat 1001 0% 1 6 Thinnai 1008 0% 1 e. "KRISHNA" Greengram Porridge Mix 200gm S.No Name of the Commodity HSN Tax % of Mixing 1 Green Moong Dhal 1008 0% 96 2 ....
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.... 1 5 Salt 2501 0% 3 m. "KRISHNA" Samba Wheat & Barnyard Rice Porridge Mix: S.No Name of the Commodity HSN Tax % of Mixing 1 Barnyard Rice 1006 0% 60 2 Samba Wheat 1008 0% 10 3 Moong Dhal 0713 0% 10 4 Rice 1006 0% 5 5 Salt 2501 0% 0.5 6 Sago 1106 5% 4.5 The issue to be decided is whether these products' classification as relied on circular No.80, would fall under mere mixture of flour of ground pulses and cereals and such flour improved by the addition of very small amounts of additives or not. When we go through the details furnished by the appellant as extracted above, it clearly shows that they are having ingredients of flour as major part, other spices are also added so as to entice the consumers to use them for consumption. Had it been mere mixture of dried leguminous vegetable flour, the common consumer does not attract to these products. Thus the products manufactured would certainly have value addition which would basically distinguish the products of the appellants from that of mere mixture of various flours of cereals. Here the explanatory....
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....714 or of the products of Chapter 8, put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE]] 5% 13. /Sch. Ill 1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers'wares of heading 1905] 18% 11// Sch.I . . 1905 or 2106 Khakhra, plain chapatti or roti 5% 100A / Sch.I 2106 idli/dosa batter, chutney powder 5% 101. /Sch I 2106 90 Sweetmeats 5% [101A] /Sch I 2106 90 Namkeens, bhujia,....
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....clature, this heading covers : (A) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk, etc.), for human consumption. (B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acids, calcium, salts, etc.) with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance, keeping qualities, etc.) (see the General Explanatory Note to Chapter 38). This clearly states that Food preparations not elsewhere specified or included; preparations for use, either directly or after processing (such as cooking, boiling in water or milk, etc.) for human consumption. The products of the appellants need to be cooked for consuming the same. These products have not been specifically mentioned in HSN 1106 or 0713 as contended by the appellants. Further the process made by the appellants to make them appealable to the consumers by way of taste and such character....
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.... awes green chilly, ginger. Mix well and leave it for 10 minutes. Pour thann : 500gm of SHNA RAVA IDLI MIX with 1000ml of fermented curu and sel and keep it in the cooker. Boil it well. Now the delicious Rava Idly is ready t றை: 1000 மிலà¯à®²à®¿ கெடà¯à®Ÿà®¿ பà¯à®³à®¿à®¤à¯à®¤ தயிரில௠கிரà¯à®·à¯à®£à®¾ ரவா இடà¯à®²à®¿ மிகà¯à®¸à¯ சரà¯à®¤à¯à®¤à¯ கலகà¯à®•à®µà¯à®®à¯. இதà¯à®¤à¯à®Ÿà®©à¯ சிறிதளவ௠நறà¯à®•à¯à®•à®¿à®¯ கொதà¯à®¤à®®à®²à¯à®²à®¿, இஞà¯à®šà®¿, தேவையான அளவ௠தணà¯à®£à¯€à®°à¯ ஊறà¯à®±à®¿ கொதிகà¯à®• விடவà¯à®®à¯. கொதித௠à....
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....¨à¥€ में मिलाà¤à¤‚। २० मिनट के बाद सवा में डालना। अब गरम गरम बार और चटनी के साथ खाना | लोनà¥à¤¯ का सà¥à¤µà¤¾à¤¦ के लिये पà¥à¤¯à¤¾à¤œ और हरी कर मिलायिठ। கமà¯à®ªà¯ தோன மாவிறà¯à®•à¯ செயà¯à®®à¯à®±à¯ˆ à®®à¯à®³à®°à¯ தணà¯à®£à¯€à®°à¯ சேரà¯à®¤à¯à®¤à¯ :1 கலநà¯à®¤à¯ 1/2 மணி நேரம௠ஊற வைதà¯à®¤à¯ பிர ஆகியவறà¯à®±à¯ˆ சà¯....
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....௠தணà¯à®£à¯€ சேரà¯à®¤à¯à®¤à¯ கரைதà¯à®¤à¯à®•à¯à®•à¯Šà®³à¯à®³à®µà¯à®®à¯ . மூனà¯à®±à¯ மடஙà¯à®•à¯ தணà¯à®£à¯€à®°à¯ˆ நனà¯à®±à®¾à®• கொதிகà¯à®• வைதà¯à®¤à¯ பினà¯à®©à®°à¯ கரைதà¯à®¤ மாவை அதில௠சேரà¯à®¤à¯à®¤à¯ கொதிகà¯à®• விடவà¯à®®à¯. வெஙà¯à®•à®¾à®¯à®®à¯, பசà¯à®šà¯ˆ மிளகாயà¯, மாஙà¯à®•à®¾à®¯à¯, மலà¯à®²à®¿à®¤à¯ தழை தà¯à®°à¯à®µà®¿à®šà¯à®šà¯‡à®°à¯à®¤à¯à®¤à¯ பரà¯à®•à®µà¯à®®à¯. சà¯à®µà¯ˆà®¯à®¾à®© கà®....
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....¯à®Ÿà®²à¯ பà¯à®£à¯ , வாயà¯à®ªà¯à®ªà¯à®£à¯, உடல௠சூடà¯à®Ÿà®¿à®±à¯à®•à¯ நலà¯à®²à®¤à¯. மாவ௠UZHUNTHANKALI MIX உளà¯à®¨à¯à®¤à®™à¯à®•à®³à®¿ மிகà¯à®¸à¯ edients: Broken Black Gram, Broken Green Dhal, Rice and Cardamom, of powdered jaggery and boil it with one cup of water. Then add one cup d one cup of KRISHNA UZHUNTHANKALI MEX requires one cup of jaggery Te I mix with three cups of water and mix it well. Now add the jaggery paste w recure and heat it in a low flame. After well cooked, add small quantity of ge the delicious and healthy Uzhunthankall is ready to serve. Serve I to தணà¯à®£à¯€à®°à¯ ஊறà¯à®±à®¿à®•à¯à®•à®¾à®¯à¯à®šà¯à®šà®¿à®•à¯ கொளà¯à®³à®µà¯à®®à¯. மேலà¯à®®à¯ 1கப௠உளà¯à®¨à¯à®¤à®™....