High Court: Classic Malabar Parota = Chapter 1905 or 2106? Similarity to products in Chapter 19 = exclusion not justified. Stay granted for two months.

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....The High Court addressed the issue of classification and tax rate for Classic Malabar Parota and Whole Wheat Malabar Parota under Chapter Heading 1905 or 2106. The court found that if the products are similar to those in Chapter 19, they should not be excluded from Rate Notifications. Notice was issued to the first respondent, and the judgment's operation was stayed for two months.....