2000 (10) TMI 78

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....mber (T)]. - The question for consideration in this appeal is the classification of the goods described as "poha" manufactured by the appellant. The Collector whose order is impugned before us has held that these are processed foods classifiable under heading 19.04 of the tariff. 2.The appellant is absent and unrepresented despite notice. We therefore read the submissions made in the memorandum....

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....ing or roasting of cereals or cereal products (for example, corn flakes); cereals other than maize (corn), in grain form, pre-cooked or otherwise prepared; 1904.10           Put up in unit containers and ordinarily intended for sale 1904.90           Other" 5.The appellant contends that the....

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....at food grains become larger after being boiled because they have absorbed water. The claim that there is a distinction between 'cooking' and 'swelling' in food technology is entirely unsupported by any evidence and in the face of it is unacceptable. Swelling by itself is not a method of cooking or processing to which foods are subjected. The reference to foods obtained by swelling is obviously a ....

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....xplanatory Notes to the Harmonised System of Nomenclature, on which the heading in the tariff is based, indicate to the contrary. They explain that the group of products covered by this part of the heading 'covers, for example, rice which has been pre-cooked either fully or partially .... Fully pre-cooked rice eats only to be soaked in water and brought to the boil before consumption while partial....