Appeal by the party is rejected. Fortified Rice Kernels (FRK) manufactured by the appellant do not have essential character of natural Rice and also does not merit classification under Chapter 10 in terms of Chapter Note 1 (A) of the said Chapter. It is appropriately classifiable under the sub-heading of Chapter 19 i.e under Chapter sub-heading 19049000.
States/UT
Appellate orders File
Appeal Order No. & Date
RAJ./AAAR/06/2019-20 dated 01.04.2020
AR Order No. and Date, against which Appeal has been filed
RAJ/AAR/2019-20/27 dated 28.11.2019
Year