Baked food having more than 20% by weight meat is classifiable under HSN 1601

In re Switz Foods Pvt Ltd. (GST AAR West Bengal) The Application is admitted for the products that belong to the category of baked food preparations made of flour and contain chicken and mentioned under SI Nos 1 to 5 and 11 to 25 of the Table in para 1.5 above. 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 product (sandwich, puff, patty, burger etc.) as distinct food preparations will survive even if the chicken meat is excluded from the filling. They are, therefore, not food preparations based on chicken meat. Such ba...