Switz Foods Pvt Ltd ., In re
Date: December 9, 2019
Subject Matter
Baked food preparations made of flour and chicken may be classified under HSN 1601 provided they contain more than 20% of meat by weight
Summary
The applicant seeks classification of certain baked food preparations made of flour and contain chicken. The AAR ruled that Chicken meat is used as a filling in most of the above products where bread or baked flour is used as the base. The baked prod…
1.1 The Applicant is stated to be a manufacturer of confectionery products like cakes, rusks etc. Some of its products contain portions of cooked chicken, fish or egg. It seeks a ruling on whether the products listed in para 2 of Annexure B (the Table of para 1.5 below) are classifiable under HSN 1601. An advance ruling is admissible on the classification of any goods under section 97(2)(a) of the…