Savoury and Silk Oats classifiable under CTH 11041200: CESTAT Chennai

Ameya Foods Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that the Savoury Oats / Silk Oats are classifiable under Chapter Heading 1104 12 00 attracting NIL rate of duty and the Muesli is classifiable under Chapter Heading 1904 10 90. Facts- The appellant M/s. Ameya Foods is engaged in the manufacture and clearance of excisable goods viz. Masala & Coriander Oats and Curry & Pepper Oats (Savoury Oats), Silk Oats (Sweet Oats), and Muesli. The appellant contended that Savoury oats and silk oats are classifiable under CETH 1104 12 00 and attracts ‘nil�...