N.B.S. Crackle is an industrial input & cannot be classified as sugar boiled confectionery

In re Venkateswara Cashew Chikky Manufacturers (GST AAR Andhra Pradesh)  In the case of Venkateswara Cashew Chikky Manufacturers, the query arises about the classification of their product “N.B.S. Crackle.” The applicant, Venkateswara Cashew Chikky Manufacturers, produces a product known as “N.B.S. Crackle.” The composition of this product includes ingredients like sugar, cashew nuts, butter, liquid glucose, and permitted flavors. The manufacturing process involves boiling sugar and water to form a vitreous mass, followed by the addition of cashew nuts, butter, and liq...