Fortified Rice Kernels not classifiable as natural Rice: AAAR

In re JVS Foods Pvt. Ltd (GST AAAR Rajasthan)

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.

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, RAJASTHAN

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