Parathas Classified Separately from Chapatti or Roti, Fall Under Chapter Heading 2106, Authorities Confirm.

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....Classification of goods - Paratha - The Parathas supplied by the appellant are different from Plain Chapatti or Roti and cannot be treated as or covered under the Category of Plain Chapatti or Roti and appropriate classification of Parathas would be under Chapter heading 2106. - AAAR....