Classification of Goods — The Applicant is stated to be a manufacturer of vanaspati, refined oil and biscuits. This apart, the Applicant also manufactures a non-edible intermediary product for confectionery industry, which is prepared from dough of wheat flour, sugar, food grade sodium bicarbonate and water, cut into tiny Kaju shaped pellets. It sought Advance Ruling on the classification of the above intermediary product. The Authority Ruled out that the Applicant is supplying a mixture and dough of wheat flour, sugar and water, cut into specific shape, which is dried and hardened by heating and classifiable under tariff item 1901 20 00. — Ambo Agritec Pvt. Ltd., In Re… [2019] 19 TAXLOK.COM 071 (AAR-WB)