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

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